ABJ, Inc factors $480,000 of its accounts receivable to S&E Lawrence Factors without recourse. The transaction qualifies as a sale. S&E Lawrence charges a fee equal to 8% of the receivables factored and holds back an additional 3% as security S\&E Lawience Factors will return the hold back to ABJ in full when it collects the receivables. What is ABJ inc's joumal entry to record the transaction? (Record debits first, then credits Exclude explanations trom any joumal entries.)