On April 16, Wildhorse Company made sales of $12,300 to customers using credit cards for payment. The credit card company charges Wildhorse a service fee of 3.0% for credit card transactions. Prepare the entry to record the credit card sales. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.)