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MacKenzie Company sold $760 of merchandise to a customer who used a Regional Bank credit card. Regional Bank deducts a 1.0% service charge for sales

MacKenzie Company sold $760 of merchandise to a customer who used a Regional Bank credit card. Regional Bank deducts a 1.0% 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:

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