Levine Company uses the perpetual inventory system.

Apr.		8		Sold merchandise for $5,000 (that had cost $3,695) and accepted the customer's Suntrust Bank Card. Suntrust charges a 4% fee.
		12		Sold merchandise for $3,400 (that had cost $2,203) 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.)