Journalize the entries for the following transactions. Refer to the Chart of Accounts for exact wording of account titles. $($Note: The company uses a clearingh as well as non$-$bank credit cards used by its customers. $)$

Mar. $1$ Sold merchandise for cash, $$30,000.$ The cost of the merchandise sold was $$18,000.$

$10$ Sold merchandise on account, $$258,000.$ The cost of the merchandise sold was $$154,800.$

$12$ Sold merchandise to customers who used MasterCard and VISA, $$160,000.$ The cost of the merchandise sold was $$96,000.$

$17$ Sold merchandise to customers who used American Express, $$72,000.$ The cost of the merchandise sold was $$43,200.$

$31$ Received and paid an invoice from National Clearing House Credit Co$.$ for $$8,800,$ representing a service fee paid for processing MasterCard, VISA, and American Express sales.