Presented below are two independent transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) a. Tony's Restaurant accepted a Visa card in payment of a $125 lunch bill. The bank charges a 4% fee. What entry should Tony's make? b. Oriole Company sold its accounts receivable of $90,000. What entry should Oriole make, given a service charge of 2% on the amount of receivables sold? Account Titles and Explanation Debit Credit a. b