Journalize the sales on account, the credit card sales, and the cash payments on account received during the month. $($Use the gross method to record the sales transactions. Record debits first, then credits. Exclude explanations from any journal entries.$)$

First$,$ record the sales on account.

At Mystery Arts, gross sales for the month included: Sales on account (3/10, n/30) $130,000 Credit card sales (3% credit card fee) $180,000 Half of the sales on account were paid within the discount period; the other accounts were paid in full by the end of the month.