Journalize the entries for the following transactions: $($If an amount box does not require an entry, leave it blank.$)$

a$.$ Sold merchandise for cash, $$20,790.$ The cost of the goods sold was $$12,470.($Record the sale first.$)$

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b$.$ Sold merchandise on account, $$13,980.$ The cost of the goods sold was $$8,390.($Record the sale first.$)$

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c$.$ Sold merchandise to customers who used MasterCard and VISA, $$123,510.$ The cost of the goods sold was $$74,110.($Record the sale first.$)$

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$3$

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