General Journal Date Account Titles and Explanation Reference Debit Credit Journal Entries 2- Apr Factor $750,000 of Accounts Receivables at a fee of 4.5% Leming Wo wire Children of Destiny Child Development Center General Journal Date Account Titles and Explanation Reference Debit Credit Journal Entries 2- Apr Record collection $5,500 of notes payable 90 days at an interest rate of 4% be D. Ba De Lemig Wo were Children of Destiny Child Development Center