Vaughn Retailers accepted $$74000$ of Citibank Visa credit card charges for merchandise sold on July $1.$ Citibank charges $2\%$ for its credit card use. The entry to record this transaction by Vaughn Retailers will include a credit to Sales Revenue of $$74000$ and a debit$($s$)$ to

Accounts Receivable $$72520$ and Service Charge Expense $$1480.$

Accounts Receivable $$74000.$

Cash $$72520$ and Interest Expense $$1480.$

Cash $$72520$ and Service Charge Expense $$1480.$