Collins Woodworking accepts credit cards at its store. Collins' credit card processor charges a fee of 3% of the total amount of any credit sale. Assume that Russell Knight purchases $8,000 of custom furniture and pays with a VISA card. Make the entry that Collins would make to record the sale to Knight. (You do not need to make the cost of goods sold entry in this exercise. Also assume that since this is a custom order, no refunds or returns are allowed.)