The trial balance before adjustment for Vaughn Company shows the following balances Using the data above, give the journal entries required to record each of the following cases: (Each situation is independent.) 1. To obtain additional cash, Vaughn factors without recourse $53,800 of accounts receivable with Easy Finance. The finance charge is 11% of the amount factored. 2. To obtain a one-year loan of $21,600, Vaughn assigns $41,400 of specific receivable accounts to B\&C Financial. The finance: charge is 9% of the loan; the cash is recelved and the accounts turned over to B\&C Financial. 3. The company wants to maintain the Allowance for Doubtful Accounts at 6% of gross accounts receivable: 4. Based on an aging analysis, an allowance of $6,200 should be reported. Assume the allowance has a credit balance of $2,100. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tities and enter of for the amounts. List all debit entries before credit entries) 4. Based on an aging analysis, an allowance of $6,200 should be reported. Assume the allowance has a credit balance of $2,100 (Credit account titles are automatically indented when the amount is entered, Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter of for the amounts List all debit entries before credit entries.)