Mitchell Company has an accounts receivable balance of $78,000 and decides to sell its receivables. Mitchell will pay a 3% fee to sell its receivables. Journalize the appropriate entry. Cash 75,660 Sales Discounts 2,340 Accounts Receivable 78,000 Cash 80,340 Accounts Receivable 78,000 Miscellaneous Revenue 2,340 Cash 75,660 Service Charge Expense 2,340 Accounts Receivable 78,000 Cash 78,000 Accounts Receivable 78,000