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 $20,000. (There were no balances prior to January 15.)
20	Made Visa credit card sales (service charge fee4%) totaling $5,100.
Feb. 10	Collected $13,200on Colaw credit card sales.
15	Added finance charges of3% to Colaw credit card account balances.

(a) Journalize the transactions for Colaw Stores.(Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
Jan. 15
Jan. 20
Feb. 10
Feb. 15