Oriole Company factors $6300000 of its accounts receivables without recourse for a finance charge of 4%. The finance company retains an amount equal to 9% of the accounts receivable for possible adjustments. What would be recorded as a gain (loss) on the transfer of receivables? Select one: o a. Loss of $1026000 O b. Loss of $252000. o c. Gain of $459000. O d. Loss of $207000