On March 3, Blue Spruce Corp. sells $738,400 of its receivables to National Factors Inc. National Factors Inc. assesses a service charge of its receivables to Western Factors Inc. western Factors Inc. assesses a service charge of 5% of the amount of receivables sold Prepare the entry on Blue Spruce Corp.' books to record the sale of the receivables. (Credit account titles are automatically indented when amount is entered Do not indent manually.) Date Account Titles and Explanation Debit Credit Mar. 3