5 1 Sold $21,000 of merchandise, that cost $15,800, on MasterCard credit cards. MasterCard charges a 5% fee. 2 Sold $5.100 of merchandise, that cost $3,050, on an assortment of bank credit cards. These cards charge a 4% fee View transaction list Journal entry worksheet References Sold $21,000 of merchandise on MasterCard credit cards, MasterCard charges a 5% fee Note: Enter debts before credits Transaction General Journal Debit Credit