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05 9-1 Credit card sales L0 C1 Prepare journal entries for the following credit card sales transactions (the company uses the perpetual inventory system). 1. Sold $32,000 of merchandise, that cost $24,600, on MasterCard credit cards. MasterCard charges a 5% fee. 2. Sold $6,200 of merchandise, that cost $3,600, on an assortment of bank credit cards. These cards charge a 4% fee