Journalize the following transactions for the Evans Company. Assume the company uses a perpetual inventory system.

11/17 Sold merchandise for $645. The cost of merchandise sold was $375.

11/18 Sold merchandise for $432 and accepted VISA as the form of payment. The cost of merchandise sold was $195.

11/19 Sold merchandise on account for $670. The cost of merchandise sold was $438.

11/30 Paid credit card fees for the month of $85.