Morgan 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 Morgan Retailers will include a credit to Sales 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 \(\$ 50,000\).