Culver Woodcrafters sells $239,100 of receivables to Commercial Factors, Inc. on a with recourse basis. Commercial assesses a finance charge of 5% and retains an amount equal to 4% of accounts receivable. Culver estimates that the recourse liability has a fair value of $4,830 instead of $9,660 estimated earlier. Prepare the journal entry for Culver to record the sale. (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.) What are the effects of this change in the value of the recourse liability on Culvers financial statements?