Petri Company allows customers to use two credit cards in charging purchases. With the Omni Card, Petri receives an immediate credit to its account when it deposits sales receipts. Omni Card assesses a 4% service charge for credit card sales. The second credit card that Petri accepts is the Continental Bank Card. Petri sends its accumulated receipts to Continental Bank on a weekly basis and is paid by Continental about a week later. Continental Bank assesses a 2.5% charge on sales for using its card. Prepare journal entries to record the following selected credit card transactions of Petri Company:

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Apr. 8 Sold merchandise for $9,200 (that had cost $6,800) and accepted the customer's Omni Card. The Omni receipts are immediately deposited in Petri's bank account. 12 Sold merchandise for $5,400 (that had cost $3,500) and accepted the customer's Continental Bank Card. Transferred $5,400 of credit card receipts to Continental Bank, requesting payment. 20 Received Continental Bank's check for the April 12 billing, less the service charge.