Presented below are two independent situations that occurred during the year.

1. On April 2, P. Zachos uses her J. C. Penney credit card to purchase merchandise from a J. C. Penney store for \(\$ 1,300\). On May 1, Zachos is billed for the \(\$ 1,300\) amount due. Zachos pays \(\$ 900\) on the balance due on May 3. On June 1, Zachos receives a bill for the amount due, including interest at \(1.0 \%\) per month on the unpaid balance as of May 3. Prepare the entries on J. C. Penney Co.'s books related to the transactions that occurred on April 2, May 3, and June 1.

2. On July 4, Robyn's Restaurant accepts an American Express card for a \(\$ 300\) dinner bill. American Express charges a 5\% service fee. On July 10, American Express pays Robyn \$285. Prepare the entries on Robyn's books related to the transactions.