Jervis accepts all major bank credit cards, including those issued by Northern Bank (NB), which assesses a 5.0% charge on sales for using its card. On June 28, Jervis had $4,900 in NB Card credit sales. What entry should Jervis make on June 28 to record the deposit?

Multiple Choice Debit Cash $4,900; credit Sales $4,900 Debit Accounts Receivable $4,900: credit Sales $4,900 Debit Cash $5,145.00; credit Credit Card Expense $245.00; credit Sales $4,900 Debit Cash $4,655.00; debit Credit Card Expense $245.00; credit Sales $4,900 Debit Accounts Receivable $4,655.00; debit Credit Card Expense $245.00; credit Sales $4,900