I got Loss on sale of receivables: 2010, Receivable from factor 67000*10%-67000*3% = 4690. But it's wrong... Please help me and explain why?

Mountain High Ice Cream Company transferred $67,000 of accounts receivable to the Prudential Bank. The transfer was made without recourse. Prudential remits 90% of the factored amount to Mountain High and retains 10%, when the bank collects the receivables, it will remit to Mountain High the retained amount (which Mountain estimates has a fair value of $5,700) less a 3% fee (3% of the total factored amount) Required: Prepare the journal entry to record the transfer on the books of Mountain High assuming that the sale criteria are met. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record the transfer of accounts receivable Note: Enter debits before credits. Event General Journal Debit Credit 60,300 Cash Loss on sale of receivables Receivable from factor Accounts receivable 67,000