$($a$)$

On April $2,$ Julia Elston uses her JCPenney credit card to purchase merchandise from a JCPenney store for $$1,400.$ On May $1,$ Elston is billed for the $$1,400$ amount due. Elston pays $$700$ on the balance due on May $3.$ Elston receives a bill dated June $1$ for the amount due, including interest at $3\%$ per month on the unpaid balance as of May $3.$ Prepare the entries on JCPenney Co$.\text{'}$s books related to the transactions that occurred on April $2,$ May $3,$ and June $1.($Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$