1- 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 $4,500. Feb. 10 Collected $10,000 on Bowie credit card sales. 15 Added finance charges of 1.5% to Bowie credit card balance. Instructions (b) Indicate the statement presentation of the financing charges and the credit card service charge expense for Bowie Stores