On March 3, Kitselman Appliances sells $726,000 of its receivables to Concord Inc. Concord assesses a finance charge of 1% of the amount of receivables sold. Prepare the entry on Kitselman Appliances' books to record the sale of the receivables. (Credit account titles are automatically 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 Mar. 3 Account Titles Account Titles Debit Credit (b) On May 10, Skysong Company sold merchandise for \$21,800 and accepted the customer's America Bank MasterCard. America Bank charges a 2\% service charge for credit card sales. Prepare the entry on Skysong Company's books to record the sale of merchandise. (Credit account titles are automatically 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 Debit Credit May 10