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:
Labeling Theory
A theory in sociology that suggests the labels or classifications society applies to individuals can influence their behavior and self-identity.
Control Theories
Theories in criminology and sociology that explain social order and the lack of criminal behavior as a result of societal norms and relationships that encourage conformity.
Deviance
Behavior or actions that violate societal norms or expectations, often leading to social disapproval or sanctions.
Crime
Crime is an act or omission that violates the law and is punishable by the state or other authority.
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