Colaw Stores accepts both its own and national credit cards. During the year, the following selected summary transactions occurred.

Jan. 15	Made Colaw credit card sales totaling $28,700. (There were no balances prior to January 15.)
20	Made Visa credit card sales (service charge fee4%) totaling $4,400.
Feb. 10	Collected $11,800on Colaw credit card sales.
15	Added finance charges of3% to Colaw credit card account balances.

(a)

Journalize the transactions for Colaw Stores.