Levine Company uses the perpetual inventory system.

April 8 Sold merchandise for $8,400 (that had cost $6,000) and accepted the customer's Suntrust Bank Card. Suntrust charges a 4% fee.

April 12Sold merchandise for $5,600 (that had cost $3,500) and accepted the customer's Continental Card. Continental charges a 2.5% fee.

Record journal entries to record the above credit card transactions of Levine Company.