Hi I need help answering the following question thank you

Logitech Corporation transferred $150,000 of accounts receivable to a local bank. The transfer was made without recourse. The local bank remits 85% of the factored amount to Logitech and retains the remaining 15% When the bank collects the receivables, it will remitto Logitech the retained amount less a fee equal to 2% of the total amount factored. Logitech estimates a fair value of its 15% interest in the receivables of $16,000 (not including the 2% fee). What is the effect of this transaction on the company's assets, liabilities, and income before income taxes? Answer is not complete. Assets $ 127,500 Liabilities Income before income taxes decreased by would not change decreased by