Good Stuff 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 Good Stuff 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 \(\$ 50,000\).