Mackenzie Company sold $400 of merchandise to a customer who used a Regional Bank credit card. Regional Bank deducts a 4.5% service charge for sales on its credit cards. Mackenzie electronically remits the credit card sales receipts to the credit card company and receives payment immediately. The journal entry to record this sale transaction would be: 00:48:10 Debit Accounts Receivable-Regional $382.00; debit Credit Card Expense $18.00 and credit Sales $400. Debit Cash of $400 and credit Sales $400. O Debit Cash $382.00; debit Credit Card Expense $18.00 and credit Sales $400. Debit Cash of $400 and credit Accounts Receivable--Regional $400. Debit Cash $382.00 and credit Sales $382.00