Shamrock SA factors 255,000 of accounts receivable with Winkler Financing, on a without guarantee (no recourse) basis. Winkler Financing will collect the receivables. The receivables records are transferred to Winkler Financing on August 15, 2022. Winkler Financing assesses a finance charge of 2% of the amount of accounts receivable and also reserves an amount equal to 4% of accounts receivable to cover probable adjustments. (b) Assume that the conditions are met for a transfer of receivables with recourse to be accounted for as a sale. Prepare the journal entry on August 15, 2022, for Shamrock to record the sale of receivables. (If no entry is required, select "No Entry" for the account titles and ente O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)