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 0 for the amounts.)

(a)		Novak Restaurant accepted a Visa card in payment of a $200 lunch bill. The bank charges a 4% fee. What entry should Novak make?
(b)		Flounder Company sold its accounts receivable of $65,000. What entry should Flounder make, given a service charge of 1% on the amount of receivables sold?