Bulk Journal Entry for Merchant Fees

Hello,

I need to make a bulk journal entry for merchant fees deducted throughout the year.  My merchant makes daily deposits into my bank account MINUS the fees (i.e. client payment of $50.00 - merchant fees of $2.50 = $47.50 deposit).  I now have to record the merchant fees paid throughout the year.  How do I properly do this JE?