Splish Incorporated factored $167,900 of accounts receivable with Blossom Factors Inc. on a without-recourse basis. Blossom assesses a 2% finance charge of the amount of accounts receivable and retains an amount equal to 6% of accounts receivable for possible adjustments. Prepare the journal entry for Splish Incorporated and Blossom Factors to record the factoring of the accounts receivable to Blossom. (If no entry is required, select "No Entry" for the account tittes and enter O 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.)