Maple Co. pays a 3% fee on all Visa credit card sales and receives as cash deposit immediately following each credit card transaction. If Visa credit card sales for the company totalled $15,000 on April 19, the journal entry to recognize the receipt of cash and service charge expense should include which of the following?

Select one:

a. Debit Cash $14,550; debit Service Charge Expense $450.

b. Debit Cash $15,450; debit Service Charge Expense $450.

c. Debit Cash $15,000; credit Service Charge Expense $450.

d. Debit Cash $14,550; credit Service Charge Expense $450.