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

a$.$ Sold merchandise for cash, $$21,980.$ The cost of the goods sold was $$13,190.($Record the sale first.$)$

$$

b$.$ Sold merchandise on account, $$13,130.$ The cost of the goods sold was $$7,880.($Record the sale first.$)$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

c$.$ Sold merchandise to customers who used MasterCard and VISA, $$120,610.$ The cost of the goods sold was $$72,370.($Record the sale first.$)$

$$

$$

$$