Journalize the entries for the following transactions. Refer to the Chart of Accounts for exact wording of account titles.

Mar.	1	Sold merchandise for cash, $33,900. The cost of the merchandise sold was $18,306.
	10	Sold merchandise on account, $262,400. The cost of the merchandise sold was $141,696.
	12	Sold merchandise to customers who used MasterCard and VISA, $169,100. The cost of the merchandise sold was $91,314.
	17	Sold merchandise to customers who used American Express, $72,500. The cost of the merchandise sold was $39,150.
	31	Received and paid an invoice from National Clearing House Credit Co. for $8,570, representing a service fee paid for processing MasterCard, VISA, and American Express sales.