Consider these transactions: (Credit account titles are automatically indented when amount is entered. Do not indent manually.) (a) Cullumber Company accepted a Visa card in payment of a $400 lunch bill. The bank charges a 2% fee. What entry shoulc Cullumber make? (b) Marin Inc. sold its accounts receivable of $64,300. What entry should Marin make, given a service charge of 2% on the amount of receivables sold