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. 
Definitions:
Foreseeable
Refers to an event or condition that a reasonable person would anticipate and therefore expect to consider while making decisions.
Insurance
A financial product that provides protection against financial loss resulting from specific risks.
Nature of Risk
The inherent features and characteristics of risk, including its potential to lead to negative outcomes or loss.
Conflagration Insurance
Insurance coverage designed to protect against losses from large and intensive fires that consume a wide area and a large amount of property.
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