Presented below are two independent situations.

On March $15,80$ customers used debit cards to purchase merchandise for a total of

$$8,300\mathrm{.}00$ from Novak. Novak pays a $$1\mathrm{.}25$ debit card fee for each transaction.

On June $21,$ Sweet Acacia Creations Gallery sells a painting to Margaret Moore for $$2,600.$ Margaret uses her Visa bank credit card to pay for the purchase. The bank charges Sweet Acacia Creations a $3\mathrm{.}0\%$ fee for all credit card transactions. On July $17,$ Margaret receives her Visa bill and pays for this purchase.

$($a$)$

Prepare Novak's journal entries for the transactions in part $(1).($Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. List all debit entries before credit entries.$)$

Date

Account Titles

Debit

Credit