3 On January 15, Tundra Co. sold merchandise to customers for cash of $38.000 (cost $25,900). Merchandise costing $9.700 was sold to customers for $14,400 on January 17; terms 2/10, n/30 Sales totalling $273,700 (cost $185,000) were recorded on January 20 to customers using MasterCard, assume the credit card charges a 2% lee. On January 25, sales of $67,400 (cost $45,300) were made to debit card customers. The bank charges Tundra a flat fee of 0.5% on all debit card transactions Required: Prepare journal entries for each of the transactions described (assume a perpetual Inventory system)