I'm a huge dork, but I'm really proud of this example problem I wrote for my Acct. 100 class:

Example: Travis Morrison purchases $1,000 of compact discs for his hotel bar from De Soto Music Co., and he charges this amount on his Visa First Bank Card. The service fee that First Bank charges De Soto Music is 3 percent. The entry by De Soto Music to record this transaction is: