Pronghorn Corp. sold $773,400 of accounts receivable to Larkspur, Inc. on a with recourse basis under ASPE, as the risks and rewards have been transferred to Larkspur. The transaction meets the criteria for a sale, and no asset or liability components of the receivables are retained by Pronghorn. Larkspur assesses a finance charge of 5% of the amount of accounts receivable and retains an amount equal to 6% of accounts receivable. Prepare the journal entry for Pronghorn to record the sale, assuming the recourse obligation has a fair value of $9,220. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Account Titles and Explanation Debit Credit