Levine Company uses the perpetual inventory system. Apr. 8 Sold merchandise for $4,300 (that had cost $3,178) and accepted the customer's Suntrust Bank Card. Suntrust charges a 4% fee. 12 Sold merchandise for $8,400 (that had cost $5,443) and accepted the customer's Continental Card. Continental charges a 2.5% fee. Prepare journal entries to record the above credit card transactions of Levine Company. (Round your answers to the nearest whole dollar amount.)

Journal entry 1: Sold merchandise for $4,300 and accepted the customers Suntrust Bank Card. Suntrust charges a 4% fee.

Journal entry 2: Record the cost of goods sold, $3,178.

Journal entry 3: Sold merchandise for $8,400 and accepted the customers Continental Card. Continental charges a 2.5% fee.

Journal entry 4: Record the cost of goods sold, $5,443.