Acme Company has an agreement with a major credit card company which calls for cash to be received immediately upon deposit of Acme customers' credit card sales receipts. The credit card company receives 3.5% of card sales as its fee. If Acme has $2,000 in credit card sales, which of the following statements is true?

a. Acme debits Cash $2,000
b. Acme debits Cash $1,930
c. Acme debits Accounts Receivable - Credit Card Co $2,000
d. Acme debits Accounts Receivable - Credit Card Co $1,930
e. Acme credits Sales $1,930