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 $12$ Sold merchandise for $$5,600($that had cost $$3,500)$ 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.