Consider these transactions: (Lht all debit entries before credit entries Credit account titfes ore outomatically indented whice ankeunt is chtered. Do not indent manuali)s if no entry is repulired, select "No Entry" for the account titles and enter Ofor the amounts) (a) Biossom Restaurant accepted a Visa card in payment of a $300 lunch bill. The bank charges a 3xi fee. What entry should Blossom make? (b) Kingbird Company sold its accounts receivable of $67,100. What entry should Kingbird make, given a service charge of 3\% on the amount of receivables sold