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Sales-related transactions, including the use of credit cards Instructions Chart of Accounts Journal Instructions Journalize the entries for the following transactions. Refer to the Chart of Accounts for exact wording of account titles. (Note: the company uses a clearinghouse to take care of all bank as well as non-bank credit cards used by its customers.) Mar. 1 Sold merchandise for cash, $33.900. The cost of the merchandise sold was $18.306. 10 Sold merchandise on account, $262.400. The cost of the merchandise sold was $141,696 Sold merchandise to customers who used MasterCard and VISA, $169,100. The cost of the 12 merchandise sold was $91,314 17 Sold merchandise to customers who used American Express, $72,500. The cost of the merchandise sold was $39.150. 31 Paid $8,570, to National Clearing House Credit Co. for service fees for processing MasterCard, VISA and American Express sales