Journalize the following transactions for Evans Company. Assume the company uses a perpetual inventory system.
(a)Sold merchandise for $645 cash. The cost of merchandise sold was $375.
(b)Sold merchandise for $432 and accepted VISA as the form of payment.The cost of merchandise sold was $195.
(c)Sold merchandise on account for $670. The cost of merchandise sold was $438.
(d)Paid credit card fees for the month of $85. 
Correct Answer:
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