Crane Company sells $615,200 of receivables with a fair value of $629,500 to Crane Trust in a securitization transaction that meets the criteria for a sale. Crane Company receives full fair value for the receivables and agrees to continue to service them, estimating that the fair value of this service liability component is $26,730. Prepare the journal entry for Crane Company to record the sale. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation Debit Credit