Suppose Pagan Restaurant's processor charges a $3\%$ fee and deposits sales net of the fee. Journalize the sales transaction for the restaurant. $($Record debits first, then, credits. Select the explanation on the last line of the journal entry table.$)$

$\backslash$table$[[$Date$,$Accounts and Explanation,Debit,Credit$],[$Sept$.30,,,],[,,,],[,,,],[,,,],[,,,],[,,,]]$