On November 30 , Petrov Company has $155,000 of accounts receivable and uses the perpetual inventory system. Decenber 4 sold 58,675 of merchandise (that had cost $5,552 ) to customers on credit, terns n/30. Decenber 9 5old $21,780 of accounts receivable to Main Bank. Main charges a 8$ factoring fee. becember 17 Recelved $4,771 cash frot custorers in paytent on their accounts. Decesber 27 Borrowed $12,400 cash fron Main Bank, pledging $16,120 of accounts receivable as security for the loan. (1) Prepare joumal entries to record the above transactions: (2) Which transaction would most llkely require a note to the financial statements? Complete this question by entering your answers in the tabs below. Preparejournal entries to record the above transactions. Notes if no entry is required for a transaction/event, select "No journal entry required in the first account fleld. Found your answers to the nesrest whole dollar amounti Journal entry worksheet Sold $8,675 of merchandise to customers on credit, terms n/30. Notei Finter debits before cresins