Manning Retailers accepted $$40,000$ of Citibank VISA credit card charges for merchandise sold on August $1.$ Citibank charges $4\%$ for its credit card use. The entry to record this transaction by Manning Retailers will include a credit to Sales Revenue of $$40,000$ and a debit to $($or$)$debits to$)$

A$)$ Cash for $$38,400$ and Service Charge Expense for $$1,600.$

B$)$ Cash for $$40,000.$

C$)$ Accounts receivable for $$38,400$ and Service Charge Expense for $$1,600.$

D$)$ Accounts Receivable for $$40,000.$