Journalize the following five transactions for Nexium & Associates, Inc. Omit explanations.

March 1 - Bills are sent to clients for services provided in February in the amount of $800.

March 9 - Corner Office, Inc. delivers office furniture ($1,060) and office supplies ($160) to Nexium leaving an invoice for $1,220.

March 15 - Payment is made to Corner Office, Inc. for the furniture and office supplies delivered on March 9.

March 23 - A bill for $430 for electricity for the month of March is received and will be paid on its due date in April.

March 31 – Salaries of $850 are paid to employees.