Carter & Company pays a three percent credit card fee on all credit sales, and receives a cash deposit immediately following each credit card transaction. If credit sales for the company total \(\$ 30,000\) on January 15 , what journal entry should be recorded to recognize the receipt of cash and the credit card fee expense?

a. Debit Cash \$29,100; debit Credit Card Fee Expense \(\$ 900\).

b. Debit Cash \(\$ 29,100\); credit Credit Card Fee Expense \(\$ 900\).

c. Debit Cash \(\$ 30,900\); debit Credit Card Fee Expense \(\$ 900\).

d. Debit Cash \(\$ 30,900\); credit Credit Card Fee Expense \(\$ 900\).