journalize the entries for the following transactions

A) sold merchandise for cash, $45,000. The cost of the merchandise sold was $27,000.

B) Sold merchandise on account, $115,000. The cost of the merchandise sold was $69,000.

C) Sold merchandise to customers who used mastercard and visa $130,000. The cost of the merchandise sold was $78000.

D) sold merchandise to customers who used American Express, $100,000. The cost of the merchandise sold was $60,000.

E) Received an invoice from Foley Credit Co. for $9,200, representing a service fee paid for processing MasterCard, visa, and american express sales.