Current Attempt in Progress Blue Spruce Inc. transferred $456,000 of its accounts receivable to City Collections on Sept 1,2023 , receiving 90% of the receivables balance as proceeds. The agreement specified that the receivables would become the property of City Collections, and City Collections could manage the receivables or resell them as it wished. In addition, the agreement specified that Blue Spruce would have no right to repurchase the receivables from City Collections, and included a recourse provision with an estimated value of $9,100. Prepare a journal entry to record this transaction. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)