Oriole Company is a growing company whose ability to raise capital has not been growing as quickly as its expanding assets and sales. Oriole Company's local banker has indicated that the company cannot increase its borrowing for the foreseeable future. Oriole Company's suppliers are demanding payment for goods acquired within 30 days of the invoice date, but Oriole Company's customers are slow in paying for their purchases (60-90 days). As a result, Oriole Company has a cash flow problem. Oriole Company needs $174,800 to cover next Friday's payroll. Its balance of outstanding accounts receivable totals $746,400. To alleviate this cash crunch, the company sells $185,800 of its receivables. Record the entry that Oriole Company would make. (Assume a 2% service charge.) (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Debit Credit