Journalize the following transactions for Stillwater Spa Consultants:

Oct. 1 Sold services for $210,000 to customers using debit cards. Assume the bank charges 0.5% for all debit card transactions. 7 Sold services to customers for $24,000 cash. 8 Recorded Visa credit card sales totalling $122,000. Assume visa applies fees of 2%. 10 Sold $88,000 of services to Edson Community Health Clinic, terms 2/15, n/30. 25 Collected the amount owing regarding the October 10 sale.