GOOD BUY RETAILERS ACCEPTED $$100,000$ OF CITI VISA CREDIT CARD FOR MERCHANDISE SOLD ON JULY $1.$ CITI CHARGES $3\%$ FOR ITS CREDIT CARD USE. THE ENTRY TO RECORD THIS TRANSACTION BY GOOD BUY RETAILERS WILL INCLUDE A;

CREDIT TO ACCOUNTS RECEIVABLE OF $$100,000.$

DEBIT TO ACCOUNTS RECEIVABLE OF $$100,000.$

DEBIT TO CASH OF $$97,000.$

CREDIT TO SALES REVENUE OF $$97,000.$