Blossom Incorporated sold $430,000 of accounts receivable to Ayayal Factors Inc. on a with recourse basis. Ayayal assesses a 2% finance charge of the balance of accounts receivable and retains an amount equal to 6% of accounts receivable for possible adjustments Prepare the journal entries for Blossom Incorporated and Ayayal Factors to record the sale of the accounts receivable to Ayayal, assuming that the recourse liability has a fair value of $21.500 (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) Account Titles and Explanation Blossom Incorporated Debit Credit Ayayai Factors Inc.