Burtonville Stores accepts both its own and national credit cards. During the year, the following selected summary transactions occurred.
Jan. 15 Made Burtonville credit card sales totaling $18,000. (There were no balances prior to January 15.) 20 Made Visa credit card sales (service charge fee 2%) totaling $4,800.
Feb. 10 Collected $10,000 on Burtonville credit card sales.
15 Added finance charges of 1.5% to Burtonville credit card account balances.

Instructions
(a) Journalize the transactions for Burtonville Stores.
(b) Indicate the statement presentation of the financing charges and the credit card service charge expense for Burtonville Stores.