Consider these transactions: (List all debit entries before credit entries, Credit account titles are putomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the acount titles and enter o for the amounts.) (a) Cullumber Restaurant accepted a Visa card in payment of a $275 lunch bili. The bank charges 14 fee. What entry should Cullumber make? (b) Marin Company sold its accounts receivable of $69,100. What entry should Marin make, givc pa service charge of 4% on the amount of receivables sold