Pana Restaurants accepts credit and debit cards as forms of payment. Assume Pana had $13,000 of credit and debit sales on June 30, 2015.

Suppose Pana's processor charges a 1%fee and deposits sales net of the fee. Journalize the sale transaction for the restaurant.

Suppose Pana's processor charges a 1% fee and deposits sales using the gross method. Journalize the sale transaction for the restaurant.