On January 15, Tundra Co. sold merchandise to customers for cash of $44,000 (cost $29,900). Merchandise costing $11,100 was sold to customers for $16,600 on January 17 ; terms 2710,n/30. Sales totalling $313,000(cost$210,000) were recorded on January 20 to customers using MasterCard, assume the credit card charges a 2% fee. On January 25 , sales of $76,400 (cost $51,200) 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)