2. Account Receivable and Factoring Finance In order to resolve its cash flow problems, PT. Terang Bulan (TB) assigned Rp1.20 billion of its accounts receivable as Bank BCA- Factoring Division (BCA-Factoring) on August 1, 2020. TB received 85% of the assigned accounts receivable less a service charge on 2% of the cash received. TB was also charged 13% interest annually on the outstanding loan balance. By August 31, TB had collected Rp 760 million, and remitted this plus the interest to date to BCA-Factoring. Required: a. Prepare journal entries to record the above assignment transactions on TB's books. Score: 15 b. If TB collected an additional Rp200 million on outstanding accounts and remitted this to BCA- Factoring on 30 Sept 2020, how much interest must be paid in addition? Score: 5 c. Prepare the account receivable section that would appear on the 3rd quarter interim balance sheet (per 30 Sept). Include all transactions that have been described in the problem. Score: 5