Trell Corporation transferred $69,000 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 remt to Trell 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 $17.500 (not including the 23 fees Treil will show an amount receivable from factor of Multiple Choice $20.700 519.320 $17.500 516120