On March 3, Kitselman Appliances sells $769,000 of its receivables to Blue Spruce Inc. Blue Spruce assesses a finance charge of 3% 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.) On May 10, Blossom Company sold merchandise for $4,200 and accepted the customer's America Bank MasterCard. America Bank charges a 2% service charge for credit card sales. Prepare the entry on Blossom Company's books to record the sale of merchandise. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)