Assume the Sun Power purchase $1,800 of merchandise from SunShine, using the business VISA Bank Card. The Bank charges a service fee of 3.5%. The entry to record this transaction by SunShine is as:

Sales revenue-debit 1,500

Sales revenue-credit 1,500

Cash-debit 1,462.50

Cash-credit 1,462.50

Service charge expense-debit 63

Service charge expense-credit 37.50

Cash-debit 1,500

Cash-debit 1,737

Sales revenue-credit 1,800