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 for the amounts.) Whispering Winds Restaurant accepted a Visa card in payment of a $200 lunch bill. The bank charges a 2% fee. What entry should Whispering Winds make? (b) Ayayal Company sold its accounts receivable of $86,000. What entry should Ayayai make, given a service charge of 3% on the amount of receivables sold? Account Titles and Explanation Debit Credit (a) (b)