I need help with this accounting question. Please show all work, thank you!

Blinka Retailers accepted $$50,000$ of Citibank Visa credit card charges for merchandise sold on July $1.$ Citibank charges $2\%$ for

its credit card use. The entry to record this transaction by Blinka Retailers will include a credit to Sales Revenue of $$50,000$ and a debit$($s$)$ to:

a$.$ Cash $$50,000$

b$.$ Cash $$49,000$ and Service Charge Expense $$1,000$

c$.$Accounts Receivable $$50,000$

d$.$ Accounts Receivable, $$48,000$

and Service Charge Expense $$2,000$