On January 15, Tundra Co. sold merchandise to customers for cash of $39,000 (cost $26,600). Merchandise costing $10,000 was sold to customers for $14,800 on January 17; terms 2/10, n/30. Sales totalling $282,200 (cost $191,000) were recorded on January 20 to customers using MasterCard; assume the credit card charges a 2% fee. On January 25, sales of $69,600 (cost $46,800) were made to debit card customers. The bank charges Tundra a flat fee of 0.5% on all debit card transactions. Required: Prepare journal entries for each of the transactions described (assume a perpetual inventory system).