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) Sheffield Restaurant accepted a Visa card in payment of a $150 lunch bill. The bank charges a 4% fee. What entry should Sheffield make? (b) 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 (a) (b) Debit Credit