Journalize the entries for the following transactions: (If an amount box does not require an entry, leave it blank.) a. Sold merchandise for cash, $25,000. The cost of the goods sold was $17,500. (Record the sale first.) b. Sold merchandise on account, $98,000. The cost of the goods sold was $58,800. (Record the sale first.) c. Sold merchandise to customers who used MasterCard and VISA, $475,000. The cost of the goods sold was $280,000. (Record the sale first.) c. Sold merchandise to customers who used MasterCard and VISA, $475,000. The cost of the goods sold was $280,000. (Record the sale first.) d. Sold merchandise to customers who used American Express, $63,000. The cost of the goods sold was $39,000. (Record the sale first.) e. Received and paid an invoice from National Clearing House Credit Co. for $13,450 representing a service fee paid for processing MasterCard, visA, and American Express sales