Blossom incorporated sold 5430,000 of actounts recelvable to Ayayai Factors inc. on a with recourse busis. Ayaryi assesses a 2% finance charge of the balance of accounts receivable and retains an amount equal to 6 \% of accouhts receivable for posibie adjustinents. Prepare the journat eatries for Blossom incorporated and Ayinal Facton to recerd the sale of the accounts recelvable to Ayayal assuming that the recourse liability has a fair value of 521.500 (Credit account tities are outomaticatly indented when the amount is eatered. Do not indent manually. List all debit entries before credit entries) Ayayai Factors Inc