16) Clothesall, Inc, a retailer, accepts payment through credit cards. During August, credit card sales amounted to $12,000. The processor charges a 3% fee. Assume that the processor deposits the net amount. Prepare the journal entry for card sales. (Ignore cost of goods sold.) (4 points) 17) Sunrays, Inc. wrote off the account of one of its customers, Brad Doe, in 2016 for $500. On January 21, 2017, Brad unexpectedly repaid his account in full. The company uses the direct write-off method to account for uncollectible receivables. Journalize the entries required for Sunrays, Inc. on January 21, 2017. (6 points)