The bank notified Ozark that $1,200 interest had been added to their money market account and that credit card fees for sales made on credit cards was $150. The credit card fees were deducted from the checking account. Create Journal Entries to reflect these transactions. Chart of Accounts provided below.

Account #	Account Name
401	Cash -checking
402	Cash- money market
403	Accounts receivable
404	Allowance for bad debts
501	Inventory --Lifts
505	Inventory- Lift parts
510	Supplies
511	Prepaid Expenses
520	Land
530	Buildings
531	Accumulated depreciation-buildings
532	Barge
533	Accumulated depreciation-barge
534	Trucks
535	Accumulated depreciation-trucks
600	Customer deposits
601	Accounts payable
602	Wages payable
603	FICA and medicare payable
604	Payroll tax withholding
605	State sales tax payable
606	Federal income tax payable
607	Estimated liabilities
608	Accrued interest payable
609	Deferred revenue
610	Notes payable
611	Mortgage payable
612	Installment contracts payable
700	Common Stock
701	Paid in excess of par
702	Retained earnings
703	Dividends declared
704	Prior period adjustment
101	Lift Sales
102	Lift Installation Labor
105	Lift Part Sales
109	Interest revenue
110	Gain/loss on fixed asset sales
201	Cost of sales-lifts
205	Lift Parts Cost of Goods Sold
206	Lift Parts Purchases
207	Lift Parts Returned
210	Purchase discounts taken
311	Salaries expense
312	Labor expense
313	Payroll tax expense
314	Utilities expense
315	Insurance expense
316	Maintenance expense
318	Property tax expense
319	Advertising expense
320	Supplies expense
321	Professional fees expense
322	Freight in
323	Interest expense
324	Bad debt expense
331	Depreciation expense-building
333	Depreciation expense-barge
335	Depreciation expense-trucks
399	Income tax expense