Hankco accepts all major bank credit cards, including Omni Bank's which assesses a 4% charge on sales

Question:

Hankco accepts all major bank credit cards, including Omni Bank's which assesses a 4% charge on sales for using its card. On June 28, Hankco had $3,500 in Omni card credit sales. What entry should Hankco make on June 28 to record the deposit, assuming that it expects to collect form credit card companies immediately (i.e., within 24 hours).
A) Debit Cash $3,500; credit Sales $3,500.
B) Debit $3,500 credit Sales $3,500.
C) Debit Cash $3,640; credit Credit card Expense $140; credit Sales $3,500.
D) Debit Cash $3,360; debit Debit card Expense $140; credit Sales $3,500.
E) Debit $3,360; debit Credit Card Expense $140; credit Sales %3,500.
Accounts Receivable
Accounts receivables are debts owed to your company, usually from sales on credit. Accounts receivable is business asset, the sum of the money owed to you by customers who haven’t paid.The standard procedure in business-to-business sales is that...