please answer the b one

Newman Stores accepts both its own and national credit cards. During the year the following selected summary transactions occurred. Jan. 15 Made Newman credit card sales totaling $27,000. (There were no balances prior to January 15.) 20 Made Visa credit card sales (service charge fee 2%) totaling $7,500. Feb. 10 Collected $12,000 on Newman credit card sales. 15 Added finance charges of 1% to Newman credit card balance. Instructions(a) Journalize the transactions for Newman Stores (b) Indicate the statement presentation of the financing charges and the credit card service charge expense for Newman Stores