22. Angler Fish Co. factored $540,000 of its accounts receivable to Gause Finance Co. Gause Finance advanced 85% of the factored receivables and charged a 10% commission on the gross amount of the receivables. All conditions for a sale have been met. (15 Points) Required: Prepare the journal entries necessary to record the following: a. The sale of the receivables. b. Sales Returns and Allowances of $2,200 on a factored account. c. The conclusion of the sale agreement when Angler would collect any balance remaining