Current Attempt in Progress On March 3, Whispering Winds Corp. sells $736,900 of its receivables to Western Factors Inc. Western Factors Inc. assesses a service charge of 5% of the amount of receivables sold. Prepare the entry on Whispering Winds Corp? books to record the sale of the receivables. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Debit Credit Date Account Titles and Explanation Mar. 3