Lumen OHM Assessment

The controller asks you to record the following credit card transactions using the net method: $400 in sales with a 2% fee. Which of the following entries do you make?

Debit Checking Account $400, credit sales $400.
Debit sales $400, credit checking account $380, credit bank fees $20.
Debit Checking Account $380, credit sales $380.
Debit Checking Account $380, debit Bank Fees $20, credit sales $400.