Sheffield Corp.factors $ 2600000 of its accounts receivables without recourse for a finance charge of 3%. The finance company retains an amount equal to 9% of the accounts receivable for possible adjustments. Sheffield estimates the fair value of the recourse liability at $ 330000. What would be the debit to Cash in the journal entry to record this transaction? O$ 2600000 $ 2522000 O $2288000 $ 1958000