Levine Company uses the perpetual inventory system.

April $8$ Sold merchandise for $$4,700($that had cost $$3,473)$ and accepted the customer's Suntrust Bank Card. Suntrust charges a $4\%$ fee.

April $12$ Sold merchandise for $$4,200($that had cost $$2,722)$ and accepted the customer's Continental Card. Continental charges a $2\mathrm{.}5\%$ fee.