Topeka Stores accepts both its own and national credit cards. During the year the following selected summary transactions occurred.
Jan. 15 Made Topeka credit card sales totaling $18,000. (There were no balances prior to January 15.)
20 Made Visa credit card sales (service charge fee 2%) totaling $4,300.
Feb. 10 Collected $10,000 on Topeka credit card sales.
15 Added finance charges of 1% to Topeka credit card balance.
Journalize the transactions for Topeka Stores.