Answer:
The Journal entries with their narration is given below:-
Explanation:
The Journal entry is shown below:-
1. Account receivables  Dr,    $22,200
         To Sales                                      $22,200
(Being sales is recorded)
2. Cash  Dr,                              $6,048
Service charge expense Dr,   $252
($6,300 × 4%)
         To Sales                                 $6,300
(Being credit card sales is recorded)
3. Cash Dr,                          $11,600
         To accounts receivable       $11,600
(Being cash is recorded)
4. Accounts receivable Dr,  $364
($22,000 - $11,600) × 3.5%
          To Interest revenue           $364
(Being finance charges is recorded)