Levine Company uses the perpetual inventory system and allows customers to use two credit cards in charging purchases. With the Suntrust Bank Card, a 4% service charge for credit card sales is assessed. The second credit card that Levine accepts is the Continental Card. Continental assesses a 2.5% charge on sales for using its card.

Apr.		8		Sold merchandise for $7,900 (that had cost $5,838) and accepted the customer's Suntrust Bank Card.
		12		Sold merchandise for $4,400 (that had cost $2,851) and accepted the customer's Continental Card.

Prepare journal entries to record the above selected credit card transactions of Levine Company. (Round your answers to the nearest whole dollar amount.)