Review the case study below and answer the question that follows.

Crave Cafeteria is a popular caf in Ontario that sells gluten-free menu items along with their proprietary blend of coffee and other branded merchandise. Some of these items are non-taxable. They use the z-tape from their register (which details the days sales and payment totals) and enter a daily sales summary into QuickBooks Online using a sales receipt. They hold their cash and cheques together to make a deposit once a week. Visa and MasterCard payments are usually delayed by one or two days and are not typically grouped together as they appear on the sales summary. Amex payments are separate and also slightly delayed.

Using this information along with the z-tape totals, determine the correct product/service setup required to record this workflow correctly for the item listed below:

SALES	AMOUNT
Food Sales	2979.50
Branded Merchandise Taxable	225.00
Branded Merchandise Non-taxable	61.00
HST 13%	424.52
Total Sales	3690.02
Cash	174.75
Cheques	84.75
Visa	2294.50
MasterCard	808.02
Amex	328.00

When assigning the Income Account field on the MasterCard payment item, which account should be selected?