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On June 30, 2021, Blondie Fixtures was considering alternatives to bolster its cash position. Option One called for transferring $390,000 in accounts receivable to Dogwood Finance Company without recourse for a 4% fee. Option Two calls for Blondie to transfer the $390,000 in receivables to Dogwood with recourse Dogwood's charges a 3% fee for receivables factored with recourse Option Two meets the conditions to be considered a sale, but Blondie estimates a $2,900 recourse liability. Under either option, Dogwood will immediately remit 85% of the factored receivables to Blondie, and retain 15%. When Dogwood collects the remaining receivables, it remits the amount, less the fee, to Blondie. Blondie estimates that the fair value of the final 15% of the receivables is $24,500 (ignoring the factoring fee). Required: 1. Prepare any necessary journal entry or entries if receivables are factored under Option One. 2. Prepare any necessary Journal entry or entries if receivables are factored under Option Two Answer is not complete. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Prepare any necessary journal entry or entries if receivables are factored under Option One. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) No Transaction Credit 1 General Journal Cash Loss on sale of receivables Receivable from factor Accounts receivable Debit 331,500 67,400 8,900 390,000 Complete this question by entering your answers in the tabs below. Required 1 Required 2 Prepare any necessary journal entry or entries if receivables are factored under Option Two. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) No Transaction Credit Debit 331,500 74,200 X General Journal Cash Loss on sale of receivables Receivable from factor Accounts receivable Recourse liability 12.800 X 390,000 2,900