bondiy tea shoppe had non bank issuers credit card sales

0.052 Bondi Tea Shoppe had non-bank issued credit card sales of $2.000 with credit card fees 3% (ignore GST). The entry to record the sales is Select one: a. (DR) Cash at Bank 2,000; (CR) Sales Revenue 2,000 b. (DR) Accounts Receivable 1,940 (DR) Fees Expense 60; (CR) Sales Revenue 2,000 C(DR) Accounts Receivable 2,000; (CR) Sales Revenue 2,000 d. (DR) Cash at Bank 2,910 (DR) Fees Expense 90 (CR) Sales Revenue 3.000