Journalize the entries for the following transactions: (If an amount box does not require an entry, leave it blank.) a. Sold merchandise for cash, $24,750. The cost of the goods sold was $14,850. (Record the sale first.) b. Sold merchandise on account, $8,800. The cost of the goods sold was $5,280. (Record the sale first.) c. Sold merchandise to customers who used MasterCard and VISA, $104,710. The cost of the goods sold was $62,830. (Record the sale first.) d. Sold merchandise to customers who used American Express, $37,690. The cost of the goods sold was $22,610. (Record the sale first.) e. Received and paid an invoice from National Clearing House Credit Co. for $7,670, representing a service fee paid for processing MasterCard, VISA, and American Express sales.