Kenai Company Sold $600 of Merchandise to a Customer Who

Kenai Company sold $600 of merchandise to a customer who used a National Bank credit card. National Bank deducts a 3% service charge for sales on its credit cards. Kenai electronically remits the credit card sales receipts to the credit card company and receives payment immediately. The journal entry to record the collection from the credit card company would be:

A) Debit Accounts Receivable-National $582; debit Credit Card Expense $18 and credit Sales $600.
B) Debit Cash of $618; credit Credit Card Expense $18 and credit Sales $600.
C) Debit Cash of $618 and credit Accounts Receivable-National $618.
D) Debit Cash $582 and credit Sales $582.
E) Debit Cash $582; debit Credit Card Expense $18 and credit Sales $600.