Prepare journal entries to record the following transactions for Toni's Novelties Store:

Apr. 8 A tabulation of invoices at the end of the day showed 2,200 in American Express invoices and 1,200 in Diners Club invoices. American Express takes a discount of 4 per cent, and Diners Club takes a 5 per cent discount.

15 Received payment from American Express at 96 per cent of face value and from Diners Club at 95 per cent of face value.

19 A tabulation of invoices at the end of the day showed 800 in VISA invoices, which are deposited in a special bank account at full value less 5 per cent discount.