Consider these transactions: (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

(a)		Blossom Company accepted a Visa card in payment of a $100 lunch bill. The bank charges a 4% fee. What entry should Blossom make?
(b)		Kingbird, Inc. sold its accounts receivable of $59,200. What entry should Kingbird make, given a service charge of 4% on the amount of receivables sold?