Carla Vista Incorporated sold $280,000 of accounts receivable to Martinez Factors Inc. on a with recourse basis. Martinez assesses a 2% finance charge of the balance of accounts receivable and retains an amount equal to 6% of accounts receivable for possible adjustments. Prepare the journal entries for Carla Vista Incorporated and Martinez Factors to record the sale of the accounts receivable to Martinez, assuming that the recourse liability has a fair value of $14,000. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.)