MacKenzie Company Sold $300 of Merchandise to a Customer Who

MacKenzie Company sold $300 of merchandise to a customer who used a Regional Bank credit card.Regional Bank deducts a 1.5% service charge for sales on its credit cards and credits MacKenzie's account immediately when sales are made.The journal entry to record this sale transaction would be:

A) Debit Cash of $300 and credit Sales $300.
B) Debit Cash of $300 and credit Accounts Receivable $300.
C) Debit Accounts Receivable $300 and credit Sales $300.
D) Debit Cash $295.50;debit Credit Card Expense $4.50 and credit Sales $300.
E) Debit Cash $295.50 and credit Sales $295.50.