General Journal Instructions On March 4, Micro Sales makes $10,500 in sales on bank credit cards that charge a 36 service charge and deposits the funds into Micro Sales bank accounts at the end of the business day. Required: Journalize the sales and recognition of expense as a single journal entry. Refer to the Chart of Accounts for exact wording of account ons Round your answers to two decimal places ructions Chart of Accounts ASSETS Larch 4 110 Cash moss da 120 Accounts Receivable REVENUE 410 Sales 125 Notes Receivable Required Journ: EXPENSER 510 Cost of Merchandise Sold Round 130 Merchandise Inventory 131 Estimated Returns Inventory 140 Supplies 142 Prepaid Insurance 521 Delivery Expense 522 Advertising Expense 523 Depreciation Expense 526 Salaries Expense 180 Land 531 Rent Expense 190 Equipment 191 Accumulated Depreciation 533 Insurance Expense 534 Supplies Expense 536 Credit Card Expense LIABILITIES 210 Accounts Payable 216 Salaries Payable 560 Miscellaneous Expense 710 Interest Expense 221 Sales Tax Payable 222 Customers Refunds Payable 231 Uneamed Rent 241 Notes Payable FORITY Pre 710 Interest Exper 221 Sales Tax Payable 222 Customers Refunds Payable 231 Uneamed Rent 241 Notes Payable EQUITY 310 Owner, Capital 311 Owner, Drawing struction Chart of Accounts General Journal Journalize the sales and recognition of expense as a single journal entry on March 4. Refer to the Chart of Accounts for exact wording of account titles. Round your answers to two decimal places. PAGE 1 JOURNAL DESCRIPTION POST RER DEBIT DATE CREDIT 536 Credit Card Expense LIABILITIES 560 Miscellaneous Expense 210 Accounts Payable nens