EVERYTHING IS ONE PRBLEM, PLEASE ORGANIZE

On November 30 , Petrov Company has $107,400 of accounts receivable and uses the perpetual inventory system. December 4 Sold $5,380 of merchandise (that had cost $3,443 ) to customers on credit, terms n/30. December 9 Sold $15,036 of accounts receivable to Main Bank. Main charges a 10% factoring fee. December 17 Received $2,959 cash from customers in payment on their accounts. December 27 Borrowed $8,592 cash from Main Bank, pledging $11,170 of accounts receivable as security for the loan. (1) Prepare journal entries to record the above transactions. (2) Which transaction would most likely require a note to the financial statements? Complete this question by entering your answers in the tabs below. Journal entry worksheet 1 5 Sold $15,036 of accounts receivable to Main Bank. Main charges a 10% factoring fee. Note: Enter debits before credits. Journal entry worksheet 1 Received $2,959 cash from customers in payment on their accounts. Note: Enter debits before credits. Journal entry worksheet 1 2 3 Borrowed \$8,592 cash from Main Bank. Note: Enter debits before credits