On November 30, Petrov Co has $105,800 of accounts receivable and uses the perpetual inventory system Dec. 4 Sold $8,395 of merchandise (that had cost 55,373) to customers on credit, teras n/30. 9 Sold $14,812 of accounts receivable to Main Bank. Main charges a 6% factoring fee. 17 Received $4,617 cash from customers in payment on their accounts. 27 Borrowed 58,464 cash from Main Bank, pledging $11,003 of accounts receivable as security for the loan (1) Prepare journal entries to record the above transactions (2) Which transaction would most likely require a note to the financial statements? Complete this question by entering your answers in the tabs below. Required 1 Required 2 Prepare journal entries to record the above transactions. (If no entry is required for a transaction/evenit, select "No journal entry required in the first account field. Round your answers to the nearest whole dollar amount.) View transaction list Journal entry worksheet 1 2 3 4 5 6 Sold $8,395 of merchandise to customers on credit, terms n/30. Note: Enter debits before credits. Debit Credit General Journal Date Dec 04 View general journal Clear entry Record entry Journal entry worksheet Sold $14,812 of accounts receivable to Main Bank. Main charges a 6% factoring fee Note: Enter debits before credits Date General Journal Debit Credit Dec 09 Record entry Clear entry View general Journal Repued Required 2 > lew transaction list Journal entry worksheet 3 of 10 Required 1 Required 2 Which transaction would most likely require a note to the financial statements? Which transaction would most likely require a note to the financial statements?