On March $3,$ Crane Appliances sells $$682,900$ of its receivables to Western Factors Inc. Western Factors Inc. assesses a service charge of $6\%$ of the amount of receivables sold.

Prepare the entry on Crane Appliances' books to record the saje of the receivables. $($List all debit entries before credit entries. Credit account titles are outomatically Indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

Date Account Titles and Explanation

Debit

Credit

Mar. $3$

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List of Accounts