MacKenzie Company sold $640 of merchandise to a customer who used a Regional Bank credit card. Regional Bank deducts a 2.0% service charge for sales on its credit cards and credits MacKenzie's account immediately when sales are made. The journal entry to record this sale transaction would be:

A)Debit Cash of $640 and credit Sales $640. B)Debit Cash of $640 and credit Accounts Receivable $640. C)Debit Accounts Receivable $640 and credit Sales $640. D)Debit Cash $627.20; debit Credit Card Expense $12.80 and credit Sales $640. E)Debit Cash $627.20 and credit Sales $627.20.