Multiple Choice Question 203 Swifty Retailers accepted $23000 of Silver Bank MasterCard credit card charges for merchandise sold on August 1. Silver Bank charges 5% for its credit card use. The entry to record this transaction by Swifty Retailers will include a credit to Sales Revenue of $23000 and a debit(s) to Cash for $23000. Accounts Receivable for $23000. Cash for $21850 and Service Charge Expense for $1150. Accounts receivable for $21850 and Service Charge Expense for $4250