Logitech Corporation transferred $200,000 of accounts receivable to a local bank. The transfer was made without recourse. The local bank remis 90% of the factored amount to Logitech and retains the remaining 10% When the bank collects the receivables, it will remitto Logitech the retained amountless a fee equal to 3% of the total amount factored. Logitech estimates a fair value of its 10% Interest in the receivables of $15,000 (not including the 3% fee) What is the effect of this transaction on the company's assets, liabilities, and income before income taxes? d not change incombremes Decreased by