On June 30, Petrov Co. has $137500 of accounts receivable. July 4 Sold $5,730 of merchandise (that had cost $3,667) to customers on credit 9 sold $19,250 of accounts receivable to Main Bank. Main charges a 4% factoring fee 17 Received $3,152 cash from customers in payment on their accounts 27 Borrowed $11,000 cash from Main Bank, pledging $14,300 of accounts receivable as security for the loan Prepare journal entries to record the above selected July transactions. (The company uses the perpetual inventory system.) (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)