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) (b) Sheffield Restaurant accepted a Visa card in payment of a $150 lunch bill. The bank charges a 4% fee. What entry should Sheffield make? Bramble Company sold its accounts receivable of $67,000. What entry should Bramble make, given a service charge of 1% on the amount of receivables sold? Account Titles and Explanation Cash Debit Cash 66330 Service Charge Expense 670 Accounts Receivable Credit 67000