1.On March 15, 40 customers used debit cards to purchase merchandise for a total of $8,000 from Pharoah Town. Pharoah Town pays a $1.25 debit card fee for each transaction.

2. On June 21, Sheffield Creations Gallery sells a painting to Constance Furrow for $2,400. Constance uses her Visa bank credit card to pay for the purchase. The bank charges Sheffield Creations a 6% fee for all credit card transactions. On July 17, Constance receives her Visa bill and pays for this purchase.

3. On October 7, A. Ramos uses his store credit card to purchase merchandise from The Shamrock for $580. On November 10, Ramos receives his credit card bill from The Shamrock and pays for this purchase.

Presented below are three independent situations. 1. On March 15, 40 customers used debit cards to purchase merchandise for a total of $8,000 from Pharoah Town. Pharoah Town pays a $1.25 debit card fee for each transaction. 2. On June 21, Sheffield Creations Gallery sells a painting to Constance Furrow for $2,400. Constance uses her Visa bank credit card to pay for the purchase. The bank charges Sheffield Creations a 6% fee for all credit card transactions. On July 17, Constance receives her Visa bill and pays for this purchase. 3. On October 7, A. Ramos uses his store credit card to purchase merchandise from The Shamrock for $580. On November 10, Ramos receives his credit card bill from The Shamrock and pays for this purchase. Prepare Sheffield Creations' journal entries for the transactions in part (2). (Credit account titles are aur not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 e.g. 5,275. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit June 21 TAccounts Receivable X 2160 Credit Card Expense 240 Sales 2400 July 17 Cash 2160 X IX Accounts Receivable 2160