Consider these transactions:(Credit account titles are automatically indented when amount is entered. Do not indent manually.)

(a)	Draber Restaurant accepted a Visa card in payment of a$200lunch bill. The bank charges a3% fee. What entry should Draber make?
(b)	Marin Company sold its accounts receivable of $65,000. What entry should Marin make, given a service charge of3% on the amount of receivables sold?

No.	Account Titles and Explanation	Debit	Credit
(a)
(b)