Prepare the December 1 journal entry for Altona by selecting the account names from the drop-down menus and entering the dollar amounts in the debit or credit columns.

• On December 1, Altona Winery sells $100,000 of its accounts receivable and is charged a 5 percent factoring fee.

Note: Enter debits before credits.

Date	General Journal	Debit	Credit
Dec. 1