Sales$-$Related Transactions, Including the Use of Credit Cards

Journalize the entries for the following transactions: $($If an amount box does not require an entry, leave it blank.$)$

a$.$ Sold merchandise for cash, $$25,000.$ The cost of the goods sold was $$17,500.($Record the sale first.$)$

b$.$ Sold merchandise on account, $$98,000.$ The cost of the goods sold was $$58,800.($Record the sale first.$)$

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c$.$ Sold merchandise to customers who used MasterCard and VISA, $$475,000.$ The cost of the goods sold was $$280,000.($Record the sale first.$)$

d$.$ Sold merchandise to customers who used American Express, $$63,000.$ The cost of the goods sold was $$39,000.($Record the sale first.$)$

e$.$ Received and paid an invoice from National Clearing House Credit Co$.$ for $$13,450$ representing a service fe paid for processing MasterCard, VISA, and American Express sales.