Trell Corporation transferred 563,000 of accounts receivable to a local bank. The transfer was made without recourse. The local bank remits 70% of the factored amount to Trell and retains the remaining 30% When the bank collects the receivables, it will remit to Tell the retained amountless a fee equal to 2% of the total amount factored. Trell estimates a fair value of its 10% interest in the receivables of $14,500 (not including the 2% fee). Trell will show an amount receivable from factor of: Multiple Choice $18.900 $13,240 $14,500 $17.640