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