Blossom Distributors is a growing company whose ability to raise capital has not been growing as quickly as its expanding assets and sales. Blossom's local banker has indicated that the company cannot increase its borrowing for the date, but Blossom's customers are slow in paying for their purchases (60-90 days). As a result, Blossom has a cash flow problem. Blossom needs 173,000 to cover next Friday's payroll. Its (Balance of outstanding accounts receivable totals 820,000. To alleviate this cash crunch, the company sells 183,000 of its receivables. Record the entry that Blossom would make. (Assume a 3\% service charge.) (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before (isedit entries.)