A Retailer Has 5% Credit/debit Card Service Fees Deducted from the Business's

A retailer has 5% credit/debit card service fees deducted from the business's bank account on a monthly basis.The retailer has $43,500 in sales for the month.The journal entry to record these sales would be to:

A) debit Sales for $43,500 and credit Cash for $43,500.
B) debit Cash for $43,500 and credit Sales for $43,500.
C) debit Cash for $41,325,debit Service Fee Expense for $2,175 and credit Sales for $43,500.
D) debit Cash for $43,500,credit Sales for $41,325 and credit Service Fee Expense for $2,175.