The following are two independent situations. (a) On April 2, Julia Elston uses her JCPenney credit card to purchase merchandise from a JCPenney store for $2,100. On May 1, Elston is billed for the $2,100 amount due. Elston pays $800 on the balance due on May 3. Elston receives a bill dated June 1 for the amoun? 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.) On July 4 , Sheridan's Restaurant accepts a Visa card for a $300 dinner bill. Visa charges a 4% service fee. Prepare the entry on Sheridan's books related to this transaction. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)