One of Moser Retailers' customers used a Silver Bank MasterCard credit card to purchase $400 of merchandise from Moser on August 1. Silver Bank charges retailers 4% for its credit card use. Moser's journal entry on August 1 to record this transaction will include a: Debit to Cash for $400. Debit to Cash for $384 Debit to Accounts Receivable for $400. Credit to Service Change Expense for $16