Sales-Related Transactions, including the Use of Credit Cards Joumalize the entries for the following transactions: (If an amount box does not require an entry, leave it blank.) a. Sold merchandise for cash, $19,190. The cost of the goods sold was $11,510. (Record the sale first.) b. Sold merchandise on account, $10,210. The cost of the goods sold was $6,130. (Record the sale first.) c. Sold merchandise to customers who used MasterCard and VISA, $123,500. The cost of the goods sold was $74,100. (Record the sale first.) c. Sold merchandise to customers who used MasterCard and VISA, $123,500. The cost of the goods sold was $74,100. (Record the sale first.) d. Sold merchandise to customers who used American Express, $37,870. The cost of the goods sold was $22,720. (Record the sale first) e. Received and paid an invoice from National Clearing House Credit Co. for $5,950, representing a service fee paid for processing MasterCard, VISA, and American Express sales