Judy’s College Shirts sells sweatshirts with imprinted college logos in Honey Creek Mall. At the end of a recent day, Judy’s cash register included credit card documents for the following sales amounts:

MasterCard .........$493.56

Visa ........... 371.93

The merchant’s charges are 2.3 percent for MasterCard and 2.8 percent for Visa. Judy’s also had cash sales of $2,390.41 and $1,300.50 of sales on credit to Rampdan Services, a local business.

Required:

Prepare a journal entry to record these sales.