A customer pays for legal services for $3,200 using her bank debit card. The service fee the bank charges the retailer is $1.50 per transaction. The entry made to record the transaction by the retailer is:

Select one:

a.debit Accounts Receivable, $3,198.50; debit Bank Card Expense, $1.50; credit Service Revenue, $3,200

b.debit Cash, $3,200; credit Service Revenue, $3,200

c.debit Cash, $3,200; credit Service Revenue, $3,198.50; credit Bank Card payable, $1.50

d.debit Cash, $3,198.50, debit Bank Card Expense, $1.50; credit Service Revenue, $3,200

e.debit Cash, $3,198.50; credit Service Revenue, $3,198.50