b. Sold merchandise on account, $14,340. The cost of the goods soid was $8,600. (Record the sale first.) c. Sold merchandise to customers who used MasterCard and v1SA, $117,190. The cost of the gcods soid was $70,310. (Record the sale first.) d. Sold merchandise to customers who used American Express, $41,360. The cost of the goods sold was $24,820. (Record the sale first) e. Received and paid an imoice from National Clearing House Credit Co. for $7,970, representing a service fee paid for processing MasterCard, V15A, and American Express sales