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) Flint Restaurant accepted a Visa card in payment of a $100 lunch bill. The bank charges a 4% fee. What entry should Flint make? Pina Colada Company sold its accounts receivable of $66,000. What entry should Pina Colada make, given a service charge of 2% on the amount of receivables sold?