Monacle Inc. factors $1,900,000 of its accounts receivables without recourse. The finance company retains an amount equal to 10% of the accounts receivable for possible adjustments and charges a finance fee of 3%. Monacle estimates the fair value of the last 10% of accounts receivable at $158,000. Record the journal entry for the transfer if the criteria for a sale are met. What is the debit to Receivable from Factor?