Marigold Incorporated factored $134,700 of accounts receivable with Swifty Factors Inc. on a without-recourse basis. Swifty assesses a 2% 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 Marigold Incorporated and Swifty Factors to record the factoring of the accounts receivable to Swifty. (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. List all debit entries before credit entries.)