Sunland Incorporated factored $145,900 of accounts receivable with Coronado Factors Inc, on a without-recourse basis, Coronado asscsses a 3% finance charge of the amount of accounts recelvable and retains an amount equal to 7% of accounts receivable for possible adjustments. Prepare the journal entry for Sunland incorporated and Coronado Factors to recond the factoring of the accounts receivable to Coronado. (If no entry is required, select "No Entry" for the account titles and enter o for the amounts. Credit account titles are dutomaticalfy indented when the amount is entered, Do not indent manually. List all debit entres beforc credit entries.)