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 $300 lunch bill. The bank charges a 2% fee. What entry should Tony's make? (b) Larkin Company sold its accounts receivable of $84,000. What entry should Larkin make, given a service charge of 3% on the amount of receivables sold