Record journal entries on December $1$ related to the sale of accounts receivable for $($a$)$ Apparel Inc., and $($b$)$ Factor Bank.

a$.$ Apparel Inc,

b$.$ Factor

$\backslash$table$[[$Account Name,Dr$.,$Cr$.,],[,,0,0],[,,0,0],[,,0,0],[$To record purchase of receivables.,,$0,0],[,,,],[$To record estimate of uncollectible accounts.,,$0,0]]$