The following are two independent situations. $($a$)$ On April $2,$ Amy Elston uses her JCPenney credit card to purchase merchandise from a JCPenney store for $$1,900.$ On May $1,$ Elston is billed for the $$1,900$ amount due. Elston pays $$800$ on the balance due on May $3.$ Elston receives a bill dated June $1$ for the amount due, including interest at $1\%$ per month on the unpaid balance as of May $3.$ Prepare the entries on JCPenney Co's books related to the transactions that occurred on April $2,$ May $3,$ and June $1.($List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.$)$