Levine Company uses the perpetual inventory system.

Apr. 8 Sold merchandise for $4,600 (that had cost $3,399) and accepted the customer's Suntrust Bank Card. Suntrust charges a 4% fee.

12 Sold merchandise for $4,000 (that had cost $2,592) 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.