Windsor Incorporated factored $168,400 of accounts receivable with Sheridan Factors Inc. on a without-recourse basis. Sheridan assesses a 2% finance charge of the amount of accounts receivable and retains an amount equal to 6% of accounts receivable for possible adjustments. Prepare the journal entry for Windsor Incorporated and Sheridan Factors to record the factoring of the accounts receivable to Sheridan. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit Windsor 1. Sheridan 2