Kingbird Stores accepts both its own and national credit cards. During the year, the following selected summary transactions occurred.

Jan. $15$ Made Kingbird credit card sales totaling $$36,200.($There were no balances prior to January $15.)$

$20$ Made Visa credit card sales $($service charge fee $2\%)$ totaling $$4,700.$

Feb. $10$ Collected $$12,400$ on Kingbird credit card sales.

$15$ Added finance charges of $1\mathrm{.}5\%$ to Kingbird credit card account balances.

Journalize the transactions for Kingbird Stores. $($Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.$)$

Date

Account Titles and Explanation

Debit

Credit