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

Jan. $15$ Made Pina credit card sales totaling NT$$35,500.($There were no balances prior to January $15.)$

$20$ Made Visa credit card sales $($service charge fee $3\%)$ totaling NT$$6,300.$

Feb. $10$ Collected NT$$12,100$ on Pina credit card sales.

$15$ Added finance charges of $2\mathrm{.}5\%$ to Pina credit card account balances.

Journalize the transactions for Pina Stores. $($Credit account titles are 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

Accounts Receivable

Sales Revenue

Feb. $10$

Cash

Accounts Receivable

Accounts Receivable

Credit

Accounts Receivable

Sales Revenue

Cash

Accounts Receivable

Accounts Receivable