Marigold filled up her vehicle using her debit card. The cost of the fill up was $60.00. Each time a customer uses a debit card Petro Canada is charged a transaction fee of $0.50. The entry to record the transaction by Petro Canada is

Accounts Receivable	59.50
Credit Card Expense	0.50
Sales		60.00

Cash	59.50
Debit Card Expense	0.50
Sales		60.00

Accounts Receivable	60.00
Sales		60.00

Cash	60.00
Sales		60.00