A company accepted $75,000 of Citibank Visa credit card charges for merchandise sold on July 1. Citibank charges 2% for its credit card use. The entry to record this transaction by the company will include a credit to Sales of $75,000 and debit(s) to:

1. Cash $73,500 and Service Charge Expense $1,500.
2. Accounts Receivable $73,500 and Service Charge Expense $1,500.
3. Cash $73,500 and Interest Expense $1,500.
4. Accounts Receivable $75,000.