Flora Accounting Services completed these transactions in February:   
a. Purchased office supplies on account, $300   
b. Completed work for a client on credit, $500   
c. Paid cash for the office supplies purchased in (a)
d. Completed work for a client and received $800 cash  
e. Received $500 cash for the work described in (b).
Prepare journal entries to record the above transactions.​