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 $1,400. On May 1, Elston is billed for the $1,400 amount due. Elston pays $700 on the balance due on May 3 . Elston receives a bill dated June 1 for the amount due, including interest at 3% 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. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) (b) On July 4, Windsor Restaurant accepts a Visa card for a $300 dinner bill. Visa charges a 4% service fee. Prepare the entry on Windsor books related to this transaction. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.)