Trel Corporation transferred $51000 of accounts receivable to a local bank. The transfer was made without recourse. The local bankrents 70% of the factored amount to Trellona retains the remaining 30% When the bank collects the receivables, it will remit to tell the retained amount set to equal to 25 of the total amount factored. The estimates a fair value of its 10% terest in the receivables of $8.500 (not including the 2 fee. Trett will show on amount recevable from factor of Multi Choc O 07280 058,500 O $70.000 114200