Brinker Accepts All Major Bank Credit Cards,including First Savings Bank's,which

Multiple Choice

Brinker accepts all major bank credit cards,including First Savings Bank's,which assesses a 2.5% charge on sales for using its card.On May 26,Brinker had $4,800 in First Savings Bank Card credit sales.What entry should Brinker make on May 26 to record the deposit?

A) Debit Accounts Receivable $4,800;credit Sales $4,800.
B) Debit Cash $4,680;debit Credit Card Expense $120;credit Sales $4,800.
C) Debit Cash $4,800;credit Sales $4,800.
D) Debit Cash $4,920;credit Credit Card Expense $120;credit Sales $4,800.
E) Debit Accounts Receivable $4,680;debit Credit Card Expense $120;credit Sales $4,800.