Smart Touch Learning sold merchandise to Jules Electronics for $9,500 and accepted a credit card for payment. The processor charges a 2% fee and Smart Touch Learning uses the net method to record these fees. Which of the following would be included in the journal entry to record this transaction?

A. Debit Accounts Receivable, $9,310

B. Credit Sales Revenue, $9,310

C. Debit Credit Card Expense, $190

D. Debit Cash, $9,500