MacKenzie Company sold $600 of merchandise to a customer who used a Regional Bank credit card. Regional Bank charges a 4.5% fee for sales on its credit cards. The journal entry to record this sales transaction would be:

A. Debit Cash of $600 and credit Sales $600.

B. Debit Accounts ReceivableRegional $573.00; debit Credit Card Expense $27.00 and credit Sales $600.

C. Debit Cash $573.00; debit Credit Card Expense $27.00 and credit Sales $600.

E. Debit Cash $573.00 and credit Sales $573.00.

Debit Cash of $600 and credit Accounts ReceivableRegional $600.