Current Attempt in Progress Stellar Incorporated factored $126.900 of accounts receivable with Pearl Factors Inc. on a without-recourse basis. Pearl assesses a 2% finance charge of the amount of accounts receivable and retains an amount equal to 5% of accounts receivable for possible adjustments. Prepare the journal entry for Stellar Incorporated and Pearl Factors to record the factoring of the accounts receivable to Pearl. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit Stellar Pearl 2