A retailer has 5% credit/debit card service fees deducted from the business's bank account on a monthly basis. The retailer has $43,500 in sales for the month. The journal entry to record these sales would be to:

A. debit Cash for $43,500 and credit Sales for $43,500.

B. debit Sales for $43,500 and credit Cash for $43,500.

C. debit Cash for $41,325, debit Service Fee Expense for $2,175 and credit Sales for $43,500.

D. debit Cash for $43,500, credit Sales for $41,325 and credit Service Fee Expense for $2,175.