The Ruiz Corporation, Which Owns a Chain of Specialty Shops

Multiple Choice

The Ruiz Corporation, which owns a chain of specialty shops, has recently begun to accept credit cards. On March 1, 2014, Ruiz made a credit card sale of $5,200 to a customer. The credit card company charges a fee of 3%.
Which of the following correctly shows the effects of the sale on March 1? Assume that the credit card fee is recorded on the date of sale.

A) Option A
B) Option B
C) Option C
D) Option D