1) A factoring company acquire clients credits for 100 at a price of 80, without recourse clause, immediate payment.

2) A factoring company acquire clients credits for 100 at a price of 95, with recourse clause, immediate payment.

Write both entries int the trial balance, considering bank account at 0 and the bank authorized overdraft facility.

RESOURCES LIQUIDITY SOURCES EQUITY CURRENT COSTS CURRENT REVENUES TOTAL RESOURCES 0 TOTAL SOURCES 0 RESOURCES LIQUIDITY SOURCES EQUITY CURRENT COSTS CURRENT REVENUES TOTAL RESOURCES 0 TOTAL SOURCES 0