1. Zip Property maintenance writes off $250 balance for customer James Martin after it decides the amount is uncollectible. one month later, James reaches out and offer to pay his $250 balance. As a part of the entires to reverse the write off and record collection of the balance due, Zip will debit?

2. Sally makes a $100 purchase at a local deli using her Chase credit card. the deli has an agreement with chase where it can accept credit cards in exchange for a 3% fee charged by chase. To record, Sallys $100 purchase, the deli should credit?