Novak incorporated factored $145,300 of accounts recelvable with 5 plish Factors inc. on a without -recourse barks accounts recelvable for possible adjustments. Prepure the journal entry for Novak Incorporated and Splish Factors to record the factoring of the accounts recelyabie to Splish. (If no entry is required, select "No Entey" for the account tities and enter O for the omounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.)