On 3/12, PRI accepts a Visa card from ABC bank for a $350 dinner bill. Visa charges a 4% service fee. On 9/12, PRI factors $430,000 of its receivables to Factor Inc. Factors Inc. assesses a service charge of 5% of the amount of receivables sold. On 15/12, PRI does not segregate sales and sales taxes at the time of sale. The register total is $12,230. All sales are subject to a 8% sales tax. Instructions Prepare the entry on the transactions.