Jervis accepts all major bank credit cards, including those issued by Northern Bank (NB), which assesses a 4.5% charge on sales for using its card. On June 28, Jervis had $3,800 in NB Card credit sales. What entry should Jervis make on June 28 to record the deposit?

• Jervis accepts all major bank credit cards, including those issued by Northern Bank (NB), which assesses a 4.5% charge on sales for using its card. On June 28, Jervis had $3,800 in NB Card credit sales. What entry should Jervis make on June 28 to record the deposit?

  Debit Cash $3,800; credit Sales $3,800

• Debit Accounts Receivable $3,800; credit Sales $3,800

• Debit Cash $3,971.00; credit Credit Card Expense $171.00; credit Sales $3,800

• Debit Cash $3,629.00; debit Credit Card Expense $171.00; credit Sales $3,800

• Debit Accounts Receivable $3,629.00; debit Credit Card Expense $171.00; credit Sales $3,800