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On December 1, Newton Enterprises sells $ 100,000 of accounts receivable to a factor without recourse, receives 85% of the value of the factored accounts, and is charged a 10 % commission on the gross amount of the factored accounts receivable, Newton normally factors its accounts receivable. Prepare Newton's journal entry. For a compound transaction, if an amount box does not require an entry, leave it blank or enter "0" and when required, round your answers to the nearest dollar