Keyser Woodcrafters sells $600,000 of receivables with a fair value of $620,000 to Keyser Trust in a securitization transaction that meets the criteria for a sale. Keyser Woodcrafters receives full fair value for the receivables and agrees to continue to service them, estimating that the fair value of this service liability component is $26,000. Prepare the journal entry for Keyser Woodcrafters to record the sale.