Current Attempt in Progress Pina Incorporated factored $150,700 of accounts receivable with Engram Factors inc on a with recourse basis. Engram assesses a 2% finance charge of the amount of accounts receivable and retains an amount equal to 7% of accounts receivable for possible adjustments. Prepare the journal entry for Pina to record the sale, assuming that the recourse liability has a fair value of $7.680. (If no entry is required, select "No Entry for the account titles and enter for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit