On 01/01/X1. CB Co, sold $50,000 of accounts receivable to Factor Bank on a with recourse basis. Factor assessed a finance charge of 5% of the accounts receivable & also retained 3% of the accounts receivable for possible adjustments. The fair value of the recourse liability is $7,500 What is CB's Loss on Sale of Receivables? (Do not include any words or signs in your answer. enter number only.] Does CB include "Due from Factor" in its entry? Type one word as your answer: type the word "yes" or the word "no" (Do not include quotation marks) Would the amount of the Loss on Sale of Receivables be different if the arrangement had been on a without recourse basis? Type one word as your answer: type the word "yes" or the word "no". (Do not include quotation marks)