MacKenzie Company sold $800 of merchandise to a customer who used a Regional Bank credit card. Regional Bank charges a 2.0% fee for sales on its credit cards. The journal entry to record this sales transaction would be:

A) Debit Cash of $800 and credit Sales $800. B) Debit Cash of $800 and credit Accounts Receivable $800. C) Debit Accounts Receivable $800 and credit Sales $800. D) Debit Cash $784.00; debit Credit Card Expense $16.00 and credit Sales $800. E) Debit Cash $784.00 and credit Sales $784.00.