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 $275 lunch bill. The bank charges a 4% fee. What entry should Cullumber make? Marin Inc. sold its accounts receivable of $69,100. What entry should Marin make, given a service charge of 4% on the amount of receivables sold? (b) No. Account Titles and Explanation Debit Credit (a) (b)