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(a)SwiftyRestaurant accepted a Visa card in payment of a $175lunch bill. The bank charges a4% fee. What entry shouldSwiftymake?(b)Blue SpruceCompany sold its accounts receivable of

(a)SwiftyRestaurant accepted a Visa card in payment of a $175lunch bill. The bank charges a4% fee. What entry shouldSwiftymake?(b)Blue SpruceCompany sold its accounts receivable of $83,000. What entry shouldBlue Sprucemake, given a service charge of3% on the amount of receivables sold?

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