Sales-Related Transactions, including the use of Credit Cards Journalize the entries for the following transactions: a. Sold merchandise for cash, $23,680. The cost of the goods sold was $14,210. (Record the sale first.) b. Sold merchandise on account, $13,140. The cost of the goods sold was $7,880. (Record the sale first.) < c. Sold merchandise to customers who used MasterCard and VISA, $122,000. The cost of the goods sold was $73,200. (Record the sale first.) Check My Work Previous Save and Exit Submit A