Bowie Stores accepts both its own and national credit cards. During the year, the following selected summary transactions occurred.

Jan. 15 Made Bowie credit card sales totaling $18,000. (There were no balances prior to January 15.)
        20 Made Visa credit card sales (service charge fee 2%) totaling $4,300.
Feb. 10 Collected $10,000 on Bowie credit card sales.
        15 Added finance charges of 1% to Bowie credit card balance.

Instructions
  (a) Journalize the transactions for Bowie Stores.
  (b) Indicate the statement presentation of the financing charges and the credit card service charge expense for Bowie Stores.