MCM provides seafood products to customers. It allows customers to pay with cash, an in$-$house credit account, or a credit card. The credit card company charges MCM a $4\%$ fee, based on credit sales using its card. From the following transactions, prepare journal entries for MCM$.$

May $1$

Customer A paid $$800$ cash for oysters. The cost to MCM was $$480.$

May $10$

Customer A purchased $30$ pounds of squid at a sales price per pound of $$25.$ The cost to MCM was $$18\mathrm{.}5$ per pound and is charged to A$\text{'}$s in$-$store account.

May $20$

Customer A purchased $$1,200$ of crab with a credit card. The cost to MCM is $$865.$