(Learning Objective 5: Record (journalize) transactions) After operating for several months, architect Edmund Roberge completed the following transactions during the latter part of March:

Mar 15	Borrowed $31,000 from the bank, signing a note payable.
22	Performed service for clients on account totaling $8,900.
28	Received $5,600 cash on account from clients.
29	Received a utility bill of $900, an account payable that will be paid during April.
31	Paid monthly salary of $2,600 to employee.

Journalize the transactions of Edmund Roberge, Architect. Include an explanation with each journal entry.