Consider these transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) a. Tony's Restaurant accepted a Visa card in payment of a $350 lunch bill. The bank charges a 2% fee. What entry should Tony's make? b. Novak Company sold its accounts receivable of $83,000. What entry should Novak make, given a service charge of 3% on the amount of receivables sold? Account Titles and Explanation a. Cash Service Charge Expense Sales Discounts b. Cash Debit 336 7 350 Credit