Blinka Retailers accepted $50,000 of Citibank Visa credit card charges for merchandise sold on July 1.

Citibank charges 4% for its credit card use. The entry to record this transaction by Blinka Retailers will include a credit to Sales Revenue of $50,000 and a debit(s) to:

(a) Cash $48,000 and Service Charge Expense $2,000

(b) Accounts Receivable $48,000 and Service Charge Expense $2,000

(c) Cash $50,000

(d) Accounts Receivable $50,000