Swifty Stores accepts both its own and national credit cards. During the year, the following selected summary transactions occurred. Jan. 15 Made Swifty credit card sales totaling $34,000. (There were no balances prior to January 15.) 20 Made Visa credit card sales (service charge fee 3% ) totaling $4,500. Feb. 10 Collected $10,200 on Swifty credit card sales. 15 Added finance charges of 2.5% to Swifty credit card account balances. Journalize the transactions for Swifty Stores. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)