Consider these transactions: (List all debit entries before credit entries. Credit account titles are automaticolly indented when amount is entered, Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) (a) Oriole Restaurant accepted a Visa card in payment of a $175 lunch bill, The bank charges a 4% fee. What entry should Oriole make? (b) Sage Hill Company sold its accounts receivable of $70,000. What entry should Sage Hill make, given a service charge of 4% on the amount of receivables sold