The Hamada Company transferred $64.000 of accounts recelvable to a local bank. The transfer was made without recourse. The local bank remits 60% of the factored amount to Hamada and retains the remaining 40%. When the bank collects the receivables, it will remit to Hamada the retained amount less a fee equal to 1% of the total amount factored Hamada estimates a fair value of its 40% interest in the receivables of $15,000 (not including the 1% fee). Haradawill show an amount receivable from factor of Multiple Choice $25,600 $54.360 $15.000 a 524.960