Morrison Mountain Medical Clinic (MMMC) accepts credit card payments from its patients. Following are the batched transactions for June 11.

(1) Total charges on MasterMoney and Wisa credit cards were $21,000. These cards are "bank cards" and MMMC receives daily cash settlement directly to its bank account, net of service charges of 1.5%.

(2) Total charges on USExpress cards were $3,000. This card is not a bank card, and settlement does not occur until approximately two weeks following the date of the transaction. USExpress Is known to charge a 4% fee, and this amount is recorded on the day of sale.

Prepare journal entries for the credit card transactions. Be sure to include a separate entry for the eventual collection of the US Express charges.