Pearl Woodcrafters sells $232.400 of receivables to Commercial Factors, Inc; on a full guarantee for credit losses. Commercial assesses a finance charge of 5% and retains an amount equal to 4% of accounts receivable. Prepare the journat entry for Pearl to record the sale. (If no entry is required, select "No Entry" for the account titles anid enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.j