Consider these transactions: (Credit account titles are automatically indented when amount is entered. Do not indent manually. no entry is requiredselect No Entryfor the account titles and enter for the amounts (a) Sheffield Restaurant accepted a Visa card in payment of a $150 lunch bill. The bank charges a 4% feeWhat entry should Sheffield make? ( ) Bramble Company sold its accounts receivable of $67,000. What entry should Bramble makegiven a service charge of 1% on the amount of receivables sold