2. Prepare journal entries for the following transactions from Angled Pictures. June 21. Customer LeShaun Rogers purchased 167 picture frames at a sales price of $28 per frame with her American credit card. The cost to Angled Pictures for the sale is $19 per frame. American credit card charges Angled Pictures a fee of 3% of the sale. June 30. American remits payment to Angled Pictures, less any fees