MacKenzie Company sold $180 of merchandise to a customer who used a Regional Bank credit card. Regional Bank deducts a 4% service charge for sales on its credit cards. MacKenzie electronically remits the credit card sales receipts to the credit card company and receives payment immediately. The journal entry to record this sale transaction would be:

a. Debit Cash of $180 and credit Sales $180.
b. Debit Cash of $180 and credit Accounts Receivable-Regional $180.
c. Debit Accounts Receivable-Regional S172.80; debit Credit Card Expense $7.20 and credit Sales $180.
d. Debit Cash $172.80; debit Credit Card Expense $7.20 and credit Sales $180.
e. Debit Cash $172.80 and credit Sales $172.80.

Skathy lee berggren, a professor of oral communication at cornell university, indicates “a lot of my students re­ally [only] scratch the surface with the type of research they’re doing.” according to andy guess, at inside higher ed, “just because students walk in the door as ‘digital natives’, doesn’t mean they’re equipped to handle the heavy lifting of digital databases and proprietary search engines that comprise the bulk of modern, online re­search techniques.” students erroneously think a google search is research. as you read through the reasons that should stimulate your interest in studying research methods or evaluate the nine factors that guarantee good research, what actions do you propose to narrow the gap between students’ research competence and what’s required of a modern college graduate about to become a manage