Mackenzie Company sold $$200$ of merchandise to a customer who used a Regional Bank credit card. Regional Bank charges a $4\mathrm{.}5\%$ fee for sales on its credit cards. The journal entry

to record this sales transaction would be:

Multiple Choice

Debit Cash of $$200$ and credit Sales $$200.$

Debit Cash of $$200$ and credit Accounts Receivable$-$Regional $$200.$

Debit Accounts Receivable$$Regional $$191\mathrm{.}00$; debit Credit Card Expense $$9\mathrm{.}00$ and credit Sales $$200.$

Debit Cash $$191\mathrm{.}00$; debit Credit Card Expense $$9\mathrm{.}00$ and credit Sales $$200.$

Debit Cash $$191\mathrm{.}00$ and credit Sales $$191\mathrm{.}00.$