Winkler Company borrows $103,000 and pledges its receivables as security. The Journal entry to record this transaction would be: Mackenzie Company sold $540 of merchandise to a customer who used a Regional Bank credit card. Regional Bank deducts a 5.5% service charge for sales on its credit cards. Mackenzie electronically remits the credit card sales receipts to the credit card company and receives payment immediately The journal entry to record this sale transaction would be