Riverbed Incorporated factored $139,300 of accounts receivable with Marin Factors Inc. on a without-recourse basis. Marin assesses a 3% finance charge of the amount of accounts receivable and retains an amount equal to 5% of accounts receivable for possible adjustments. Prepare the journal entry for Riverbed Incorporated and Marin Factors to record the factoring of the accounts receivable to Marin. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)