A Retailer That Makes Credit Card Sales

A retailer that makes credit card sales:

A) Makes no entries for such sales on its own records
B) Absorbs any losses on uncollectible credit card accounts
C) Is charged a fee ranging from 1% to 5% of the amount of each credit card sale
D) Records such sales as increase to Cash or Accounts Receivable, an increase to Credit Card Fees Expense, and an increase to Sales Revenue.
E) Both (C) and (D) .