Identify the impact(s) of the following event on the accounting equation from the named company's point of view by checking all applicable responses for the transaction (mark at least 2 responses for each transaction, unless the correct response is "No entry"):

Event: Juicy Juice records the factoring of some of its receivables without recourse (ignore any holdback).

• Assets UPAssets UP

• Assets DOWNAssets DOWN

• Liabilities UPLiabilities UP

• Liabilities DOWNLiabilities DOWN

• Equity UPEquity UP

• Equity DOWNEquity DOWN

• No entryNo entry