its not due from factor and its not finance revenue... PLS SHOW WORK TOO !

Sunland Incorporated factored $145,900 of accounts receivable with Coronado Factors Inc on a without-recourse basis. Coronado assesses a 3% finance charge of the amount of accounts receivable and retains an amount equal to 7% of accounts receivable for possible adjustments. Prepare the journal entry for Sunland Incorporated and Coronado Factors to record the factoring of the accounts receivable to Coronado. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically Indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.)