Levine Company uses the perpetual inventory system. Apr. 8 Sold merchandise for $7,700 (that had cost $5,690) and accepted the customer's Suntrust Bank Card. Suntrust charges a 4% fee. 12 Sold merchandise for $3,200 (that had cost $2,074) 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.