Hershey's Inc sold $200,000 of accounts receivable to Dove Factors Inc. on a with recourse basis. Dove assesses a 2% finance charge of the amount of accounts receivable and retains an amount equal to 6% of accounts receivable for possible adjustments. Prepare the journal entry for Hershey to record the sale of the accounts receivable to Dove assuming that the recourse liability has a fair value of $15,000