Consider these transactions: (Credit account titles are automatically indented when amount is entered. Do not indent manually.) (a) Grouper Restaurant accepted a Visa card in payment of a $300 lunch bill. The bank charges a 2% fee. What entry should Grouper make? (b) Monty Company sold its accounts receivable of $81,000. What entry should Monty make, given a service charge of 2% on the amount of receivables sold? Account Titles and Explanation Debit Credit (a) I (b)