Pharoah Stores accepts both its own and national credit cards. During the year, the following selected summary transactions occurred.

Jan. $15$ Made Pharoah credit card sales totaling $$24,400.($There were no balances prior to January $15.)$

$20$ Made Visa credit card sales $($service charge fee $4\%)$ totaling $$4,400.$

Feb. $10$ Collected $$13,600$ on Pharoah credit card sales.

$15$ Added finance charges of $3\mathrm{.}5\%$ to Pharoah credit card account balances.

Journalize the transactions for Pharoah Stores. $($Credit account titles ore automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.$)$

Date

Account Titles and Explanation

Debit

Credit