Levine Company uses the perpetual inventory system.

April $8$ Sold merchandise for $$4,200($that had cost $$3,104)$ and accepted the customer's Suntrust Bank Card. Suntrust charges a $4\%$ fee.

April $12$ Sold merchandise for $$8,200($that had cost $$5,314)$ and accepted the customer's Continental Card. Continental charges a $2\mathrm{.}5\%$ fee.

Prepare journal entries to record the above credit card transactions of Levine Company.

Note: Round your answers to the nearest whole dollar amount.