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, $17,230. The cost of the goods sold was $10,340. (Record the sale first.) b. Sold merchandise on account, $13,670. The cost of the goods sold was $8,200. (Record the sale first.) d. Sold merchandise to cystomers who used American Express, $34,690, The cost of the goods sold was $20,810. (Record the sale first.)