Sales$-$related transactions, including the use of credit cards

Journalize the entries for the following transactions: $($If an amount box does not require an entry, leave it blank.$)$

a$.$ Sold merchandise for cash, $$24,350.$ The cost of the goods sold was $$14,610.($Record the sale first.$)$

b$.$ Sold merchandise on account, $$11,340.$ The cost of the goods sold was $$6,800.($Record the sale first.$)$

c$.$ Sold merchandise to customers who used MasterCard and VISA, $$121,610.$ The cost of the goods sold was $$72,970.($Record the sale first.$)$

d$.$ Sold merchandise to customers who used American Express, $$39,080.$ The cost of the goods sold was $$23,450.($Record the sale first.$)$

e$.$ Received an invoice from National Clearing House Credit Co$.$ for $$7,550,$ representing a service fee paid for processing MasterCard, VISA, and American Express sales.