A Retailer Has 4% Credit/debit Card Service Fees Deducted from the Proceeds

A retailer has 4% credit/debit card service fees deducted from the proceeds from each sale.The retailer has $1,200 in credit/debit card sales for the day.The journal entry to record these sales would be to:

A) debit Cash for $1,200 and credit Sales for $1,200.
B) debit Sales for $1,200 and credit Cash for $1,200.
C) debit Cash for $1,152,debit Service Fee Expense for $48;and credit Sales for $1,200.
D) debit Cash for $1,152 and credit Sales for $1,152.