Crane Incorporated factored $133,800 of accounts receivable with Cheyenne Factors Inc. on a without-recourse basis. Cheyenne assesses a 2% 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 Crane Incorporated and Cheyenne Factors to record the factoring of the accounts receivable to Cheyenne. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) Account Titles and Explanation Debit Credit Crane Cheyenne