Harry's wholesale Company Regularly fictous it's accounts receivable to with the Barring Finance Company. On April 30 2021, the company transferred '* 930,000 of accounts receivable to Berring's. The transfer was made without recourse. Barring remits 90% of the factored amount and retains 10% when Barring collects the receivables, it reonits to Harry's the retained amount, less a 3% fee, (37 of the total factored amount). Harry estimates the fair value of the last 10% of its receivables to be $73,000, O Prepare a journal entry for Harry's wholesale Company for the transfer of cecounts receivable on April 30th, assuming the sale cuteria are met