Sales on account $(3/10,$n$/30)$

$ $130000$

Credit card sales $(3\%$ credit card$$ fee$)$

$ $180000$

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.

Requirement $1.$ 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.