A company allows its customers to use bank credit cards to charge purchases. The

company is charged $2\mathrm{.}5\%$ service charge credit card sales.

On April $10,$ the company sold SAR $27,000$ worth of merchandise to customers who used credit cards.

On April $18$ Received cash proceeds less the service charge for the April $10.$Prepare the company's journal entry for each of the above transactions.