Landstalker Enterprises sold $750,000 of accounts receivable to Leander Factors, Inc. on a without recourse basis under IFRS, as the risks and rewards have been transferred to Leander. The transaction meets the criteria for a sale, and no asset or liability components of the receivables are retained by Landstalker. Leander Factors assesses a finance charge of 4% of the amount of accounts receivable and retains an amount equal to 5% of accounts receivable. Prepare journal entries for both Landstalker and Leander. Question 33 (6 points) Use the information in the previous question and assume instead that the receivables are sold with recourse. Prepare the journal entry for Landstalker to record the sale, assuming that the recourse obligation has a fair value of $9,000 and that Landstalker follows ASPE.