Trell Corporation transferred $$52,000$ of accounts receivable to a local bank. The transfer was made without recourse. The local bank remits $60\%$ of the factored amount to Trell and retains the remaining $40\%.$ When the bank collects the receivables, it will remit to Trell the retained amount less a fee equal to $1\%$ of the total amount factored. Trell estimates a fair value of its $15\%$ interest in the receivables of $$9,000($not including the $1\%$ fee$).$ Trell will show an amount receivable from factor of: