Answer:
Journal entries 
Explanation:
a. Cash $25,000
             To Sales $25,000
(Being the sale is recorded)
Costs of Goods Sold $17,500
           To  Inventory $17,500
(Being the cost is recorded)
B.  Accounts Receivable $98,000
              To  Sales $98,000
(Being the sales is recorded)
 Costs of Goods Sold $58,800
            To inventory $58,800
(Being the cost is recorded)
C.   Accounts Receivable $475,000
              To  Sales $475,000
(Being the sales is recorded)
 Costs of Goods Sold $280,000
            To inventory $280,000
(Being the cost is recorded)
D.  Accounts Receivable $63,000
              To  Sales $63,000
(Being the sales is recorded)
 Costs of Goods Sold $39,000
            To inventory $39,000
(Being the cost is recorded)
E.  Cash $524,550
     Credit card Expense $13,450
                To Accounts Receivable $538,000
(Being the cash is recorded)
  Sales $661,000
             To Income Summary $661,000
(Being the closing is recorded)
Income summary $408,750
          To Costs of Goods Sold $ 395,300
           To Credit Card Expense $ 13,450
(Being the credit card expense and the cost of goods sold closing is recorded)
 Income Summary $252,250
    To  Retained Earnings $252,250                 
(Being the transfer is recorded)