Consider these transactions. (List multiple debit/credit entries from largest to smallest amount, e.g. 10, 5, 2.) (a) Espinoza Restaurant accepted a Visa card in payment of a $200 lunch bill. The bank charges a 5% fee. What entry should Espinoza make? Account/Description Debit Credit Cash ....... Service charge expense ....... Sales .......... (b) Guthrie Company sold its accounts receivable of $54,900. What entry should Guthrie make, given a service charge of 5% on the amount of receivables sold? Account/Description Debit Credit Cash ...... Service charge expense....... Accounts receivable