On March 3, Sheffield Corp.sells $680,200 of its receivables to Western Factors Inc Western Factors Inc. assesses a service charge of 4% of the amount of receivables sold. Prepare the entry on Sheffield Corp books to record the sale of the receivables. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Mar. 3 Cash Service Charge Expense Accounts Recevable On July 4. Sandhill's Restaurant accepts a Visa card for a $1.150 dinner bill. Visa charges a 2% service fee Prepare the entry on Sandhill's books related to the transaction. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit July 4 Sales Revenue