Kasko Stores accepts debit as well as its own credit card and national credit cards for payment. During the year the following selected transactions occurred. Record the journal entries for each transaction. Credit Card Fees are 4% and Debit Card Fees are 1%

a) Jan. 15 Kasko received Kasko Credit Card sales totalling $15,000 plus HST

b) Jan.20 Kasko received Visa Credit Sales payments totalling $4,500 Plus HST

c) Jan. 30 Kasko received Debit Card Sales payments totalling $1,000 Plus HST

d) Feb. 10 Kasko collected $12,000 in payments on previous Kasko Credit Sales

e) Feb. 15 Kasko recorded finance charges of 18% on unpaid Kasko Credit Card balances