Oriole Distributors is a growing company whose ability to raise capital has not been growing as quickly as its expanding assets and sales. Oriole's local banker has indicated that the company cannot increase its borrowing for the foreseeable future. Oriole's suppliers are demanding payment for goods acquired within 30 days of the inwoice date, but Oriole's customers are slow in paying for their purchases ( 6090 days). As a result, Oriole has a cash flow problem. Oriole needs $158,600 to cover next Friday's payrolt. Its balance of outstanding accounts receivable totais $869,900. To alleviate this cash crunch, the company sells $182,900 of its receivables. Record the entry that Oriole would make. (Assume a 2% service charge) (Credit account titles are automatically indented when amount is entered, Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter ofor the amounts.)