Samson Wholesale Beverage Company regularly factors its accounts receivable with the Milpitas Finance Company. On April 30,2021. the company transferred $900,000 of accounts recelvable to Milpitas. The transfer was made without recourse. Milpitas remits 85% of the factored amount and retains 15%. When Milpitas collects the recelvables, it remits to Samson the retained amount less a 2% fee ( 2% of the total factored amount). Samson estimates the fair value of the last 15% of its receivables to be $64,000 Required: Prepare the journal entry for Samson Wholesale Beverage for the transfer of accounts recelvable on April 30, assuming the sale criteria are met. (If no entry is required for o transoction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Record the transfer of accounts receivable on April 30. Note: Enter debits before credits