Please answer the following boxes. Thank you.

Brief Exercise 8-7 Presented below are two independent transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) (a) Ayayai Restaurant accepted a Visa card in payment of a $175 lunch bill. The bank charges a 4% fee. What entry should Ayayai make? (b) Whispering Winds Company sold its accounts receivable of $84,000. What entry should Whispering Winds make, given a service charge of 1% on the amount of receivables sold? Account Titles and Explanation Debit Credit (\"l ll H l ll H l ll H (\"l ll H