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 $200 lunch bill. The bank charges a 2% fee. What entry should Tony's make? b. Pina Company sold its accounts receivable of $81,000. What entry should Pina make, given a service charge of 1% on the amount of receivables sold