2. SALE OF ACCOUNTS RECEIVABLE Present the journal entries specified below. Hardy Lumber Company sells $150,000 of accounts receivable to Buyout Factors Inc. for cash less a 2.5% service charge. A. Record the sale. B. Hardy Lumber Company sold merchandise for $4,200 and accepted the customer's VISA card. VISA charges a 3.5% service charge. Record the sale. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) Debit Credit Date Account Titles and Explanation A. B