Levine Company uses the perpetual inventory system.

April $8$ Sold merchandise for $$3,100($that had cost $$2,291)$ and accepted the customer's Suntrust Bank Card. Suntrust charges a $4\%$ fee.

April $12$ Sold merchandise for $$6,600($that had cost $$4,277)$ and accepted the customer's Continental Card. Continental charges a $2\mathrm{.}5\%$ fee.

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

Note: Round your answers to the nearest whole dollar amount.