22. The members of which of the following pairs of methods of accounts receivable financing are most similar? - Assignment of accounts receivable, factoring of accounts receivable without recourse - Factoring of accounts receivable with recourse accounted for as a loan, factoring of accounts receivable with recourse accounted for as a sale - Factoring of accounts receivable without recourse, factoring of accounts receivable with recourse accounted for as a sale - Factoring of accounts receivable without recourse, factoring of accounts receivable with recourse accounted for as a loan