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

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Blinka Retailers accepted $50,000 of Citibank Visa credit cardcharges for merchandise sold on July 1. Citibank charges 2% for itscredit card use. The entry to record this transaction by BlinkaRetailers will include a credit to Sales Revenue of $50,000 and adebit(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