Please help me with journal entries

On November 30, Petrov Company has $120,000 Of accounts receivable and uses the perpetual inventory system. December 4 s6,ea of merchandise (that had cost $3,891) to customers on credit, terms n/3e. December 9 Sold ot accounts receivable to Main Bank. Main charges a factoring fee. December 17 Received S3,344 cash from customers in payment on their accounts, December 27 Borroued $9,600 cash from gain Bank, pledging $12, CHP of accounts receivable as security tor the loan. (1) Prepare journal entries to record the abcwe transactions. (2) Which transaction would most likely require a note to the financial statements? Complete this question by entering your answers in the tabs below. Required Required 2 Prepare journal entries to record the above transactions. (I' no entry is required 'Or a transaction}event, select "No journal entry required" in the first account fiel. Round your ansaers to the nearest whole dollar amount.) View transaction Journal entry worksheet Sold $6,080 of merchandise to customers on Credit, terms n/30,