What is the correct names for the red highlighted?

Headland Woodcrafters sells $233,600 of receivables to Commercial Factors, Inc. on a full guarantee for credit losses. Commercial assesses a finance charge of 5% and retains an amount equal to 4% of accounts receivable. Prepare the journal entry for Headland to record the sale. (If no entry is required, select "No Entry" for the account titles and enter O for th amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)