Buffalo Incorporated factored $133,800 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 Buffalo to record the sale, assuming that the recourse liability has a fair value of $7,850. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amo" is entered. Do not indent manually)