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Pharoah Company has the following accounts in its general ledger at July 31: Accounts Recelvable $48,000 and Allowance for Doubtful Accounts $2,400. During August, the following transactions occurred. Oct. 15 Sold $33,000 of accounts recelvable to Fast Factors, Inc. who assesses a 4% finance charge. 25 Made sales of $1,300 on Visa credit cards. The credit card service charge is 2%. Journalize the transactions. (Credit account titles are outomatically indented when the amount is entered. Do not indent monually. Record journal entries in the arder presented in the problem.)