Skysong Incorporated factored $169,000 of accounts receivable with Concord Factors Inc. on a without-recourse basis. Concord assesses a 2% 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 Skysong Incorporated and Concord Factors to record the factoring of the accounts receivable to Concord. (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. List all debit entries before credit entries.)