Journalize the following transactions for Stillwater Spa Consultants:

Oct.	1	Sold services for $220,000 to customers using debit cards. Assume the bank charges 0.5% for all debit card transactions.
	7	Sold services to customers for $25,000 cash.
	8	Recorded Visa credit card sales totalling $128,000. Assume visa applies fees of 2%.
	10	Sold $92,000 of services to Edson Community Health Clinic, terms 2/15, n/30.
	25	Collected the amount owing regarding the October 10 sale.