Ivanhoe Company has the following accounts in its general ledger at July 31 : Accounts Receivable $43,200 and Allowance for Doubtful Accounts $2,700. During October, the following transactions occurred, Oct. 15 Sold $17,000 of accounts receivable to Nelson Factors, Inc. who assesses a 4% finance charge. 25 Made sales of $1,000 on VISA credit cards. The credit card service charge is 3%. Journalize the transactions (Credl account titles are outomotically indented when the amount is entered. Do not indent manually Record journal entries in the order presented in the problem. List oll debit entries before credit entries.)