Britta's Sandwiches operates as a sandwich and wrap shop. Its customers can pay by cash, debit or credit card. For each debit transaction, Britta pays $$0\mathrm{.}10.$ For credit cards, Britta pays $4\%$ of the total credit card transactions. On October $6,2022,$ Britta compiled the following summary for the work day.

$\backslash$table$[[$Transaction Type,Total,Number of Transactions$],[$Cash$,$$$426,52],[$Debit Card,$$317,45],[$Credit Card,$$0,0]]$

Required

Do not enter dollar signs or commas in the input boxes.

a$)$ Calculate the total debit$/$credit card expense for October $6.$

Total Debit$/$Credit Card Expense $=$$

b$)$ Record the journal entry for the day's sales ignoring Cost of Goods Sold.

For transactions with more than one debit, enter the debit accounts in alphabetical order.