A company factored \\( \\$ 39,000 \\) of its accounts receivable and was charged a \2 factoring fee. The journal entry to record this transaction would include a: A) Debit to Cash of \\( \\$ 38,220 \\), a debit to Factoring Fee Expense of \\( \\$ 780 \\), and a credit to Accounts Receivable of \\( \\$ 39,000 \\). B) Debit to Cash of \\( \\$ 39,000 \\) and a credit to Accounts Receivable of \\( \\$ 39,000 \\). C) Debit to Cash of \\( \\$ 39,000 \\), a debit to Factoring Fee Expense of \\( \\$ 780 \\), and credit to Accounts Receivable of \\( \\$ 38,220 \\). D) Debit to Cash of \\( \\$ 39,780 \\) and a credit to Accounts Receivable of \\( \\$ 39,780 \\). E) Debit to Cash of \\( \\$ 39,000 \\) and a credit to Notes Payable of \\( \\$ 39,000 \\)