Swifty Corporation factors $5100000 of its accounts receivables with recourse for a finance charge of 2%. The finance company retains an amount equal to 11% of the accounts receivable for possible adjustments. Swifty estimates the fair value of the recourse liability at $214000. What would be recorded as a gain (loss) on the transfer of receivables? Loss of $316000. Loss of $214000. Gain of $102000. Gain of $877000