Oranges Unlimited sold $220,000 of accounts receivable to Fruity Factors Inc. on a with recourse basis. Fruity assesses a 14% finance charge of the amount of accounts receivable and retains an amount equal to 5% of accounts receivable to cover probable adjustments. Prepare the journal entry for Oranges to record the sale of the accounts receivable to Fruity assuming that the recourse liability has a fair value of $22,000