Cullumber Distributors is a growing compary whose ability to raise capital has not been growing as quickly as its expanding assets and 5ales. Cullumber's local banker has indicated that the compary cannot increase its borrowing for the foreseeable future. Cullumber's suppliers are demanding payment for goods acquired within 30 days of the invoice date, but Cullumber's customers are slow in paying for their purchases (60-90 days). As a resuit, Cullumber has a cash flow problem. Cullumber needs $145,300 to cover next Friday's payroll. its balance of outstanding accounts receivable totals $751,900. To alleviate this cash crunch, the company sells $162,400 of its recelvables. Record the entry that Cullumber would make. (Assume a 2$ service charge) (Wist al debit entries befoor crefit entries. Cresit ocosunt. tities are automatically indented when amount is entered. Do not indent manually. If no entry is required select "Wo Entry' for the occount titles and enter O for the amounts