Ivanhoe Incorporated factored $139,800 of accounts receivable with Shamrock Factors Inc. on a without-recourse basis. Shamrock assesses a 3% finance charge of the amount of accounts receivable and retains an amount equal to 6% of accounts receivable for possible adjustments. Prepare the journal entry for Ivanhoe Incorporated and Shamrock Factors to record the factoring of the accounts receivable to Shamrock. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)