2.5ALE OF ACCOUNTS RECEIVABLE Present the journal entries specified below. A. Hardy Lumber Company sells $150,000 of accounts receivable to Buyout Factors inc. for cash less a 2.5% service charge. Record the sale. B. Hardy Lumber Company sold merchandise for $4.200 and accepted the customer's VISA card. V15A charges a 3.5% service charge. Record the sale. ICredit account tities are outomotically indented when the amount is entered. Do not indent manually. List all debit entries before credit