i need help solving this part please

Presented below is information for Wildhorse Company. 1. Beginning-of-the-year Accounts Receivable balance was $19, 200. 2. Net sales (all on account) for the year were $107, 700. Wildhorse does not offer cash discounts. 3. Collections on accounts receivable during the year were $90, 800. Wildhorse is planning to factor some accounts receivable at the end of the year. Accounts totaling $10, 300 will be transferred to Credit Factors, Inc. with recourse. Credit Factors will retain 6% of the balances for probable adjustments and assesses a finance charge of 5%. The fair value of the recourse obligation is $1, 099. Prepare the journal entry to record the sale of the receivables. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)