Logic tech corporation transferred $$200,000$ of account refusal to a local bank to transfer me without recourse local bank credits $85\%$ of the factor or amount Logitech routines the remaining $15\%$ when the bank collects the receivables or logic check the retain amount less equal to $3\%$ of the total amount factored estimates to value of $15\%$ interest in the receivables of $$11,000$ not including the $3\%$ fee what is the effect of this transaction of the companies assets liabilities and income before income taxes income before income taxes