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Logitech Corporation transferred $200,000 of accounts receivable to a local bank. The transfer was made without recourse. The local bank remits 90% of the factored amount to Logitech and retains the remaining 10%. When the bank collects the receivables, it will remit to Logitech the retained amount less a fee equal to 3% of the total amount factored. Logitech estimates a fair value of its 10% interest in the receivables of $15,000 (not including the 3% fee). X What is the effect of this transaction on the company's assets, liabilities, and income before income taxes? ces Assets decreased by would not change Liabilities Income before income taxes decreased by