Sheffield filled up her vehicle using her debit card. The cost of the fill up was $47.00. Each time a customer uses a debit card Petro Canada is charged a transaction fee of $0.60. The entry to record the transaction by Petro Canada is 46.40 Accounts Receivable Credit Card Expense 0.60 Sales 47.00 Cash 47.00 Sales 47.00 Accounts Receivable 47.00 Sales 47.00 Cash 46,40 Debit Card Expense 0.60 Sales 47.00