Journalize the transactions. You may omit narratives. Sept 21 Sept 22 Sold inventory with Mastercards, $2,600, FOB destination, subject to 1.5% sales tax The cost of the inventory sold is $1,500. Pald freight on Sept 21 sale, $200. Paid $100 processing fee on Visa and Mastercard transactions. Sept 27 Sept 28 Paid $39 for sales tax collected for the month