please help.

Pina Incorporated factored $ 134.700 of accounts receivable with Grouper Factors Inc. on a without-recourse basis, Grouper assesses a 2% finance charge of the amount of accounts receivable and retains an amount equal to 6% of accounts receivable for possible adjustments. Prepare the journal entry for Pina Incorporated and Grouper Factors to record the factoring of the accounts receivable to Grouper. (If no entry is required, select "No Entry for the account titles and enter for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit Pina Grouper 2