Blue Spruce Corp. has the following accounts in its general ledger at July 31: Accounts Receivable $40,000 and Allowance for Doubtful Accounts $2,100. During August, the following transactions occurred. Oct. 15 Sold $38,000 of accounts receivable to Fast Factors, Inc. who assesses a 4% finance charge. 25 Made sales of $1,400 on Visa credit cards. The credit card service charge is 1%. Journalize the transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)