How can I record processing fees from Square for my client

How can I account for the fees square charges me versus what the client owes. Example. Client owes me $105, it gets processed externally through Square but I only get $101.17 - the fee is 3.83. How do i account for the fee because I didn't really get $105.

My topic is NOT note and form template exchange but it was the only one i could choose.