21. On October 1, 2011, Ahmad Company sells (factors) $400,000 of receivables to Nation Factors, Inc. Nation assesses a service charge of 3% of the amount of receivables sold. The journal entry to record the sale by Ahmad will include: (2 Points) O a credit of $412,000 to Cash O a debit of $412,000 to Cash a debit of $12.000 to Service Charge pense a debit of $400.000 to Accounts Receivable a 22. Unearned Rental Revenue is (2 Points) 3 debited when rent is received in advance a revenue account reported as a cute libility contaccount to Rental Revenue