Bonita Retailers accepted $84000 of Citibank Visa credit card charges for merchandise sold on July 1. Citibank charges 3% for its credit card use. The entry to record this transaction by Bonita Retailers will include a credit to Sales Revenue of $84000 and a debit(s) to Accounts Receivable $81480 and Service Charge Expense $2520. O Accounts Receivable $84000. Cash $81480 and Interest Expense $2520. Cash $81480 and Service Charge Expense $2520.