Gar Co. factored its receivables. Control was surrendered in the transaction which was on a without recourse basis with Ross Bank. Gar received cash as a result of this ansaction, which is best described as a O Sale of Gar's accounts receivable to Ross, with the risk of uncollectible accounts transferred to Ross. O Loan from Ross collateralized by Gar's accounts receivable. O Loan from Ross to be repaid by the proceeds from Gar's accounts receivable. O Sale of Gar's accounts receivable to Ross, with the risk of uncollectible accounts retained by Gar