Larkspur Incorporated factored $129.300 of accounts receivable with Engram Factors Inc. on a with recourse basis. Engram assesses a 3% finance charge of the amount of accounts receivable and retains an amount equal to 5% of accounts receivable for possible adjustments Prepare the journal entry for Larkspur to record the sale, assuming that the recourse liability has a fair value of $6,660. (If no entry is required, select "No Entry" for the account titles and enter for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually) Debit Credit Account Titles and Explanation