On March 3, Sheffield Corp.sells $680,200 of its receivables to Western Factors Inc. Western Factors in assesses a service charge of 4% of the amount of receivables sold. Prepare the entry on Sheffield 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 Cash Service Charge Expense Accounts Receivable