Question

Whispering Winds Architects incorporated as licensed architects on April 1, 2022. During the first month of the operation of the business, these events and transactions occurred:

Apr. 1		Stockholders invested $19,890 cash in exchange for common stock of the corporation.
1		Hired a secretary-receptionist at a salary of $414 per week, payable monthly.
2		Paid office rent for the month $995.
3		Purchased architectural supplies on account from Burmingham Company $1,437.
10		Completed blueprints on a carport and billed client $2,100 for services.
11		Received $774 cash advance from M. Jason to design a new home.
20		Received $3,094 cash for services completed and delivered to S. Melvin.
30		Paid secretary-receptionist for the month $1,656.
30		Paid $332 to Burmingham Company for accounts payable due.

I need help with Post to the ledger T-accounts

Cash Accounts Receivable Supplies Accounts Payable Unearned Service Revenue

Prepare a trial balance on April 30, 2022.

Answer 1

Credit Whispering Winds Architects T Accounts Date Debit Date Credit Cash 1-Apr $ 19,890 2-Apr $ 995 11-Apr $ 774 30-Apr $ 1,656 20-Apr $ 3,094 30-Apr $ 332 Date Debit Date Credit Accounts Receivable 10-Apr $ 2,100 Date Debit Date Supplies 3-Apr $ 1,437 Bal. Bal. Bal. $ 20,775 Accounts Payable 30-Apr $ 332 3-Apr $ 1,437 $ 2,100 Unearned Service Revenue 11-Apr $ $ 1,437 Common Stock 1-Apr $ 19,890 774 774 $ 19,890 Bal. $ 1,105 Service Revenue 10-Apr $ 2,100 20-Apr $ 3,094 Bal. $ Salaries and Wages expense 30-Apr $ 1,656 Bal. Rent expense 2-Apr $ 995 Bal. $ 5,194 Bal. $ 1,656 Bal. $ 995

Whispering Winds Architects Trial Balance Account Names Debit Credit Cash 20,775 Accounts Receivable 2,100 Supplies 1,437 Accounts Payable 1,105 Unearned Service Revenue 774 Common Stock 19,890 Service Revenue 5,194 Salaries and Wages expense 1,656 Rent expense 995 Totals 26,963 26,963

Whispering Winds Architects Journal entries Date Account 1-Apr Cash Common Stock Debit $ 19,890 $ 19,890 1-Apr No entry $ 995 2-Apr Rent expense Cash $ 995 $ 1,437 3-Apr Supplies Accounts Payable $ 1,437 $ 2,100 10-Apr Accounts Receivable Service Revenue $ 2,100 $ 774 11-Apr Cash Unearned Service Revenue $ 774 $ 3,094 20-Apr Cash Service Revenue $ 3,094 $ 1,656 30-Apr Salaries and Wages expense Cash $ 1,656 $ 332 30-Apr Accounts Payable Cash $ 332