Journalize the entries for the following transactions:

a. Sold merchandise for cash, $45,000. The cost of the merchandise sold was $27,000.

b. Sold merchandise on account, $115,000. The cost of the merchandise sold was $69,000.

c. Sold merchandise to customers who used MasterCard and VISA, $130,000. The cost of the merchandise sold was $78,000.

d. Sold merchandise to customers who used American Express, $100,000. The cost of the merchandise sold was $60,000.

e. Received an invoice from Foley Credit Co. for $9,200, representing a service fee paid for processing MasterCard, VISA, and American Express sales.