Rufus \& 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 \(\$ 15,000\) on December 13, what journal entry should be recorded to recognize the receipt of cash and the credit card fee expense?

a. Debit Cash \(\$ 14,550\); debit Credit Card Fee Expense \(\$ 450\).

b. Debit Cash \(\$ 15,000\); credit Credit Card Fee Expense \(\$ 450\).

c. Debit Cash \(\$ 15,450\); debit Credit Card Fee Expense \(\$ 450\).

d. Debit Cash \(\$ 15,450\); credit Credit Card Fee Expense \(\$ 450\).