Levine Company uses the perpetual inventory system.

Apr.		8		Sold merchandise for $4,200 (that had cost $3,104) 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. (Round your answers to the nearest whole dollar amount.)

1. Sold merchandise for $4,200 and accepted the customers Suntrust Bank Card. Suntrust charges a 4% fee.

2. Record the cost of goods sold, $3,104.

3. Sold merchandise for $3,200 and accepted the customers Continental Card. Continental charges a 2.5% fee.

4. Record the cost of goods sold, $2,074.