Newland Retailers Accepted $75,000 of Citibank Visa Credit Card Charges

Newland Retailers accepted $75,000 of Citibank Visa credit card charges for merchandise sold on July 1. Citibank charges 4% for its credit card use. The entry to record this transaction by Newland Retailers will include a credit to Sales of $75,000 and a debit(s) to

A) Cash $72,000 and Service Charge Expense $3,000.
B) Accounts Receivable $72,000 and Service Charge Expense $3,000.
C) Cash $72,000 and Interest Expense $3,000.
D) Accounts Receivable $75,000.