=+LG 5 P16–19 Factoring Heidelberg Cement factors the accounts of Titan Cement. All five factored accounts are shown in the following table, with the amount factored, the date due, and the status on November 30. Indicate the amounts that Heidelberg Cement should have remitted to Titan as of November 30 and the dates of those remittances. Assume that the factor’s commission is 3% is deducted as part of determining the amount of the remittance.

Account Amount Date due Status on November 30 A €800,000 November 30 Collected on November 18 B 198,420 November 30 Uncollected C 90,000 December 31 Collected on November 30 D 50,000 November 30 Collected on November 28 E 30,000 November 15 Uncollected