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) Whispering Winds Restaurant accepted a Visa card in payment of a $200 lunch bill. The bank charges a 2% fee. What entry should Whispering Winds make? (b) Ayayai Company sold its accounts receivable of $86,000. What entry should Ayayai make, given a service charge of 3% on the amount of receivables sold