Levine Company uses the perpetual inventory system.

April 8	Sold merchandise for $4,000 (that had cost $2,956) and accepted the customer's Suntrust Bank Card. Suntrust charges a 4% fee.
April 12	Sold merchandise for $5,000 (that had cost $3,240) 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.)

1a. Sold merchandise for $4,000 and accepted the customers Suntrust Bank Card. Suntrust charges a 4% fee.

1b. Record the cost of goods sold, $2,956.

1c. Sold merchandise for $5,000 and accepted the customers Continental Card. Continental charges a 2.5% fee.

1d. Record the cost of goods sold, $3,240.