At the close of business, Jim's Restaurant had credit card sales of \(\$ 12,000\). Of this amount, \(\$ 4,000\) were VISA (bank credit card) sales invoices, which can be deposited in a bank for immediate credit, less a discount of \(3 \%\). The balance of \(\$ 8,000\) consisted of American Express (nonbank credit card) charges, subject to a \(5 \%\) service charge. These invoices were mailed to American Express. Shortly thereafter, a check was received.

Prepare journal entries for all these transactions.