On May 10, Swifty Corporation sold merchandise for $3,300 and accepted the customer's Best Business Bank MasterCard. At the end of the day, the Best Business Bank MasterCard receipts were deposited in the company's bank account. Best Business Bank charges a 4.00% service charge for credit card sales. Prepare the entry on Swifty Corporation's books to record the sale of merchandise. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)