Bramble Incorporated factored $145,100 of accounts receivable with Engram Factors Inc. on a with recourse basis. Engram assesses a 3% finance charge of the amount of accounts receivable and retains an amount equal to 6% of accounts receivable for possible adjustments.

Prepare the journal entry for Bramble to record the sale, assuming that the recourse liability has a fair value of $6,660.