(a) On March 3, Cornwell Appliances sells $680,000 of its receivables to Marsh Factors Inc. Marsh Factors assesses a finance charge of 3% of the amount of receivables sold. Prepare the entry on Cornwell Appliances books to record the sale of the receivables. (b) On May 10, Dale Company sold merchandise for $3,500 and accepted the customers America Bank MasterCard. America Bank charges a 4% service charge for credit card sales. Prepare the entry on Dale Companys books to record the sale of merchandise.