Sheridan Stores accepts both its own and national credit cards. During the year the following selected summary transactions occurred.

Jan. $15$ Made Sheridan credit card sales totaling $$26,000.($There were no balances prior to January $15)$

$20$ Made Visa credit card sales $($service charge fee $3\%)$ totaling $$4,600.$

Feb. $10$ Collected $$15,400$ on Sheridan credit card sales.

$15$ Added finance charges of $1\%$ to Sheridan credit card balance.

$($a$)$

Journalize the transactions for Sheridan Stores. $($Credit account titles are avitomotically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. List all debit entries before credit entries$)$