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 O for the amounts.) (a) Marigold Restaurant accepted a Visa card in payment of a $200 lunch bill. The bank charges a 2% fee. What entry should Marigold make? (b) Martinez Company sold its accounts receivable of $81,000. What entry should Martinez make, given a service charge of 2% on the amount of receivables sold? Account Titles and Explanation Debit Credit (a) (b)