Diamond Co. accepts $75,000 of Citibank Visa credit card charges for merchandise sold on July 1. Citibank charges 2% for its credit card use. The entry to record this transaction by Diamond Co. will include a credit to Sales Revenue of $75,000 and a debit(s) to cash $73,500 and service charge expense $1.500 accounts receivable $73,500 and service charge expense $1.500 h accounts receivable $75.000 cash 573,500 and bad debt expense $1.500