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

Note: If a line in the journal entry isn't required for the transaction, select $"$N$/$A$"$ as the account name and leave the Dr$.$ and Cr$.$ answers blank $($zero$).$

a$.$ Cappa Apparel

b$.$ Factor