RECEPURE HERE any. (a) Sandhill Co. accepted a Visa card in payment of a $350 lunch bill. The bank charges a 2% fee. What entry should Sandhill make? (b) Teal Mountain Inc. sold its accounts receivable of $66,600. What entry should Teal Mountain make, given a service charge of 2% on the amount of receivables sold? No. Account Titles and Explanation Debit Credit (a) cash 348 Service Charge Expense Sales Revenue 350 (b) Cash 66600 Service Charge Expense 1998 Accounts Receivable 66600