Recording credit card and debit card sales Restaurants do a large volume of business by credit and debit cards. Suppose Chocolate Passion restaurant had these transactions on January 28, 2012:

National Express credit card sales

$ 9,300

ValueCard debit card sales

9,000

Suppose Chocolate Passion’s processor charges a 3% fee and deposits sales net of the fee.

Requirement

1. Journalize these sale transactions for the restaurant.