Journalize the following transactions (assume a perpetual inventory system): February 1 Recorded $75,000 of sales (cost $62,000)

Question:

Journalize the following transactions (assume a perpetual inventory system):
February 1 Recorded $75,000 of sales (cost $62,000) to customers using MasterCard.
MasterCard charges the retailer 2.5% for credit card transactions.
February 10 Sold merchandise to customers who paid $28,000 in cash (cost $23,000).