Aaron has entered into a contract with wilson

Answer and Explanation:

The Journal entry is shown below:-

Cash Dr, $604.80 ($640 × 5.5%)

Card Expense $35.20

            To Sales $640

(Being sale is recorded)

Here we debited the cash and expenses as assets are increasing also it increased the expenses On the other hand it also increased the sales. Also assets and expenses contains normal debit balance and the sales revenue contains normal credit balance