Consider these transactions: (List all debit entries before credit entries. 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)		Sheridan Restaurant accepted a Visa card in payment of a $450 lunch bill. The bank charges a 2% fee. What entry should Sheridan make?
(b)		Skysong Company sold its accounts receivable of $71,300. What entry should Skysong make, given a service charge of 2% on the amount of receivables sold?