Consider these transactions: $($Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

$($a$)$ Blue Spruce Restaurant accepted a Visa card in payment of a $$125$ lunch bill. The bank charges a $4\%$ fee. What entry should Blue Spruce make?

$($b$)$ Swifty Company sold its accounts receivable of $$90,000.$ What entry should Swifty make, given a service charge of $2\%$ on the amount of receivables sold?