Please make sure to explain how you got your answer

Question 5: Company D allows customers to pay with credit cards. The credit card company charges company D 2% of the sale. When a customer uses a credit card to pay company D $300 for service provided, company D would: a. Credit service revenue for $306 b. Debit service fee expense for $6 c. Debit cash for $300 d. Credit service revenue for $294