Morely Co$.$ sells $$100,000$ of receivables with no recourse for $90\%$ of face value and a $10\%$ commission. Which of these is part of the journal entry to record this transaction?

Credit accounts receivable $$90,000$

Debit bad debt expense $$10,000$

Credit factorning expense $$9,000$

Debit cash for $$81,000$

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