Blinka Retailers accepted $50,000 of Citibank Visa credit card charges for merchandise sold on July 1. Citibank charges 2% for its credit card use. The entry to record this transaction by Blinka Retailers will include a credit to Sales Revenue of $50,000 and a debit(s) to: a. Cash $50,000 b. Cash $49,000 and Service Charge Expense $1,000 Accounts Receivable $50,000. d. Accounts Receivable $48,000 and Service Charge Expense $2,000 a.