Current Attempt in Progress Swifty Retailers accepted $96000 of Citibank Visa credit card charges for merchandise sold on July 1. Citibank charges 5% for its credit card use. The entry to record this transaction by Swifty Retailers will include a credit to Sales Revenue of $96000 and a debit(s) to O Accounts Receivable $96000. O Cash $91200 and Service Charge Expense $4800. O Cash $91200 and Interest Expense $4800. O Accounts Receivable $91200 and Service Charge Expense $4800.