Atleburg Gliders factors $68,000 of accounts receivable on a without recourse basis on January 9. The factoring company holds 5% for probable adjustments and charges 3% for financing fees. Assume any recourse liability is 4% of accounts receivable. Record this transaction into a journal entry. Please copy and paste the blank table below into your answer field and type in the necessary information. Note that not all lines may be needed. Date Account Debit Credit