Journalize the entries for the following transactions: (If an amount box does not require an entry, leave it blank.) a. Sold merchandise for cash, $25,620. The cost of the goods sold was $15,370. (Record the sale first.) Account Debit Credit b. Sold merchandise on account, $9,240. The cost of the goods sold was $5,540. (Record the sale first.) Account Debit Credit c. Sold merchandise to customers who used MasterCard and VISA, $103,740. The cost of the goods sold was $62,240. (Record the sale first.) Account Debit Credit d. Sold merchandise to customers who used American Express, $51,050. The cost of the goods sold was $30,630. (Record the sale first.) Account Debit Credit e. Received and paid an invoice from National Clearing House Credit Co. for $7,940, representing a service fee paid for processing MasterCard, VISA, and American Express sales. Account Debit Credit