E73 (LO 2) AP Presented below are three independent situations. Prepare entries for debit and credit card sales. d 1. On March 15, 40 customers used debit cards to purchase merchandise for a total of $8,740 from Hockey Town. Hockey Town pays a $1.35 debit card fee for each transaction. 2. On June 21, Circle Creations Gallery sells a painting to Constance Furrow for $2,000. Constance uses her Visa bank credit card to pay for the purchase. The bank charges Circle Creations a 4.0% fee for all credit card transactions. On July 17, Constance receives her Visa bill and pays for this purchase. Round to the nearest dollar. 3. On October 7, A. Ramos uses his store credit card to purchase merchandise from The Bay for $550. On November 10, Ramos receives his credit card bill from The Bay and pays for this purchase. Instructions a. Prepare Hockey Town's journal entries for the transactions in part (1). b. Prepare Circle Creations' journal entries for the transactions in part (2). c. Prepare The Bay's journal entries for the transactions in part (3) humante