Jervis accepts all major bank credit cards, including those issued by Northern Bank (NB), which assesses a 3.5% charge on sales for using its card. On June 28, Jervis had $4,600 in Northern Bank (NB) Card credit sales. What entry should Jervis make on June 28 to record the deposit?

• Debit Cash $4,600; credit Sales $4,600

• Debit Accounts Receivable $4,600; credit Sales $4,600

• Debit Cash $4,761.00; credit Credit Card Expense $161.00; credit Sales $4,600

• Debit Cash $4,439.00; debit Credit Card Expense $161.00; credit Sales $4,600

• Debit Accounts Receivable $4,439.00; debit Credit Card Expense $161.00; credit Sales $4,600