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Bonita Incorporated factored $167,400 of accounts receivable with Windsor Factors Inc. on a without-recourse basis. Windsor assesses a 2% finance charge of the amount of accounts receivable and retains an amount equal to 7% of accounts receivable for possible adjustments. Prepare the journal entry for Bonita Incorporated and Windsor Factors to record the factoring of the accounts receivable to Windsor. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.)