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Prepare the journal entries for Blossom incorporated and Ayayai Factors to record the sale of the accounts receivable to Ayayai, assuming that the recourne liability has a fair value of $21.500. (Credit account titles are dutomaticolly indented when the amount is entered. Do not indent manualfy. tits alf debit entries before credit entries.) Prepare the journal entries for Blossom incorporated and Ayayai Factors to record the sale of the accounts receivable to Ayayai, assuming that the recourne liability has a fair value of $21.500. (Credit account titles are dutomaticolly indented when the amount is entered. Do not indent manualfy. tits alf debit entries before credit entries.)