Consider these transactions: (List all debit entries before credit entries. Credit occount titles are outomaticolly 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) Cullumber Restaurant accepted a Visa card in payment of a $275 lunch bill. The bank charges a 4% fee. What entry should Cullumber make? (b) Marin Company sold its accounts receivahle of $69,100. What entry should Marin make, given a service charge of 4% on the amount of receivables sold