(a) (b) Riverbed Restaurant accepted a Visa card in payment of a $175 lunch bill. The bank charges a 4% fee. What entry should Riverbed make? Concord Company sold its accounts receivable of $81,000. What entry should Concord make, given a service charge of 3% on the amount of receivables sold? Account Titles and Explanation (a) Cash Service Charge Expense Accounts Receivable (b) Cash Service Charge Expense Accounts Receivable Cash Debit 168 78570 2430 Credit 175 81000