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On May 10. Carla Vista Company sold merchandise for $5,000 and accepted the customer's Best Business Bank MasterCard. As the end of the day, the Best Business Bank MasterCard receipts were deposited in the company's bank account. Best Business Bank charges a 3.7% service charge for credit card sales. Prepare the entry on Carla Vista Company's books to record the sale of merchandise. (Omit cost of goods sold entries) (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)