Just need help on 3

Waterway Corporation had the following selected transactions in the month of March. The company adjusts its accounts monthly.

1.		The company has a 6%, $9,000 bank loan payable due in one year. Interest is payable on the first day of each following month and was last paid on March 1.
2.		At the end of March, the company earned $280 interest on its investments. The bank deposited this amount in Waterways cash account on April 1.
3.		Waterway has five employees who each earn $190 a day. Salaries are normally paid on Mondays for work completed Monday through Friday of the previous week. Salaries were last paid on Monday, March 29. March 31 falls on a Wednesday this year. Salaries will be paid next on Monday, April 5.
4.		At the end of March, the company owed the utility company $600 and the telephone company $190 for services received during the month. These bills were paid on April 10. (Hint: Use the Utilities Expense account for the utility and telephone services.)
5.		At the end of March, Waterway has earned service revenue of $3,040 that it has not yet billed. It bills its clients for this amount on April 4. On April 30, it collects $1,950 of this amount due.

No.	Date	Account Titles and Explanation	Debit	Credit
1.	Mar. 31
2.	Mar. 31
3.	Mar. 31
4.	Mar. 31
5.	Mar. 31