(HSC) reported the following transactions:

Sept.4/23 - Sold three items to Tim , who charged the $600 sales amount on her Visa credit card. Visa charges HSC a 3% credit card fee.

Sept.15/23 Sold 10 identical items to Sam for $8,500. The terms were n/30. The cost of the items sold is $6,200. It is estimated that 10% of items will be returned.

Sept.18/23 Sam returned 1 item purchased on Sept.15 and credit was given to the customer. The item returned will be resold to other customers.

Sept.30/23 Sam paid the account balance in full

: Prepare the journal entries for the month of September 2023.