You have the following transactions that occurred during April and May in the books of Lockhart company:

On the 4^thof April, sales to customers through HSBC bank credit card total of $17,500. The bank deducts a commission of 4%

On the 15^thof April, Steve (a customer) have used Lockhart store credit card to purchase goods with a selling price of $2,000

On the 20^thof April, Lockhart provided services for customers with a cost of $12,000 2/10 n/40

On the 25^thof April, a note receivable was recognized in settlement of unpaid account receivable total of $13,600

At the end of April, 3.5% interest is added to all store credit card sales outstanding balances

At the end of May, Lockhart sold 710,000 of its account receivable to Dean factoring which charges 1.5% commission.

you are required to journalese the required journal entry for each transaction in the books of Lockhart company