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