Q$2.$ A company allows its customers to use bank credit cards to charge purchases. The company is charged $2\mathrm{.}5\%$ service charge credit card sales. $(5$ Mark$)$

A$.$ On April $10,$ the company sold SAR $27,000$ worth of merchandise to customers who used credit cards.

B$.$ On April $18$ Received cash proceeds less the service charge for the April $10$

Prepare the company's journal entry for each of the above transactions.