The trial balance before adjustment for Carla Company shows the following balances.

$\backslash$table$[[,$Dr$.,$Cr$.],[$Accounts Receivable,$$124,500,],[$Allowance for Doubtful Accounts,$1,400,]]$

Sales

$$955,400$

Using the data above, give the journal entries required to record each of the following cases. $($Each situation is independent.$)$

To obtain additional cash, Carla factors without recourse $$53,800$ of accounts receivable with Easy Finance. The finance charge is $10\%$ of the amount factored.

To obtain a one$-$year loan of $$19,800,$ Carla assigns $$41,000$ of specific receivable accounts to B&C Financial. The finance charge is $9\%$ of the loan; the cash is received and the accounts turned over to B&C Financial.

The company wants to maintain the Allowance for Doubtful Accounts at $6\%$ of gross accounts receivable.

Based on an aging analysis, an allowance of $$5,800$ should be reported. Assume the allowance has a credit balance of $$1,900.$