On January $15,$ Tundra Co$.$ sold merchandise to customers for cash of $$47,000($cost $$32,000).$ Merchandise costing $$12,000$ was sold to customers for $$17,800$ on January $17$; terms $2/10,$ n$/30.$ Sales totalling $$338,500($cost $$228,000)$ were recorded on January $20$ to customers using MasterCard; assume the credit card charges a $2\%$ fee. On January $25,$ sales of $$83,000($cost $$55,700)$ were made to debit card customers. The bank charges Tundra a flat fee of $0\mathrm{.}5\%$ on all debit card transactions.

Required:

Prepare journal entries for each of the transactions described $($assume a perpetual inventory system$).$