Smith & Sons pays a three percent credit card fee on all credit sales, and receives a cash deposit immediately following each credit card transaction. If credit sales for the company total $20,000, what journal entry should be recorded to recognize the receipt of cash and the credit card fee expense?

a. Debit Cash $19,400; debit Credit Card Fee Expense $600.

b. Debit Cash $20,000; credit Credit Card Fee Expense $600.

c. Debit Cash $20,600; debit Credit Card Fee Expense $600.

d. Debit Cash $20,600; credit Credit Card Fee Expense $600.

Please do not copy from chegg otherwise i have to report the answer. Explain the answer throughly with showing each step of the calculation.