Prepare journal entries for the following credit card sales transactions $($the company uses the perpetual inventory system$).$

Sold $$32,000$ of merchandise, which cost $$24,600,$ on Mastercard credit cards. Mastercard charges a $5\%$ fee.

Sold $$6,200$ of merchandise, which cost $$3,600,$ on an assortment of bank credit cards. These cards charge a $4\%$ fee.

Journal entry worksheet

$1$

$2$

$3$

$4$

Sold $$32,000$ of merchandise on Mastercard credit cards. Mastercard charges a $5\%$ fee.

Note: Enter debits before credits.

$\backslash$table$[[$Transaction$,$General Journal,Debit,Credit$],[1-a.,,,],[,,,],[,,,],[,,,],[,,,]]$