MacKenzie Company sold $$400$ of merchandise to a customer who used a Regional Bank credit card. Regional Bank chargs fee for sales on its credit cards. The journal entry to record this sales transaction would be:

Debit Cash of $$400$ and credit Sales $$400.$

Debit Cash of $$400$ and credit Accounts Receivable $$400.$

Debit Accounts Receivable $$400$ and credit Sales $$400.$

Debit Cash $$392\mathrm{.}00$; debit Credit Card Expense $$8\mathrm{.}00$ and credit Sales $$400.$

Debit Cash $$392\mathrm{.}00$ and credit Sales $$392\mathrm{.}00.$