XYZ Services sells (without recourse) $100,000 of receivables to a bank on 2/1/20.The bank retains 3% of the receivables and they charge a fee equal to 2% of the receivables.What effect (if any) does the sale on 2/1/20 have on the assets, liabilities, and equity of the bank that purchases the receivables (do not provide the journal entry in your answer)?