Cappa Apparel manufactures sportswear for retailers and frequently sells its receivables to factors as a means of accelerating cash collections. On December 1, Cappa sold $90,000 of its receivables to Factor Bank. The receivables were sold with recourse. The factor charged 6% and held back 10% for sales adjustments. Cappa records a $3,600 recourse obligation. Record all journal entries related to the sale of accounts receivable for (a) Cappa Apparel, and (b) Factor Bank. Note: If a line in the journal entry isn't required for the transaction, select "N/A" as the account name and leave the Dr. and Cr. answers blank (zero). a. Cappa Apparel Account Name Dr. Cr. 0 0 0 0 0 0 0 To record sale of receivables. b. Factor Account Name Dr. Cr. 0 0 0 0 0 0 To record purchase of receivables. Check