Consider these transactions: (List all debit entries before credit entries. Credit occount titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter o for the amounts.) (a) Cullumber Restaurant accepted a Visa card in payment of a $400 lunch bill. The bank charges a 2% fee. What entry should Cullumber make? (b) Marin Cchinpany sold its accounts receivable of $64 , 300 . What entry should Marin make. given a service charge of 2% on the amount of receivables sold