The controller for Riverbed Corporation has reached an agreement with Concord Financing Ltd. to sell a Jarge portion of Riverbed's past-due accounts recelvable. Riverbed agrees to sell $1,950,000 of accounts recelvable to Concord with recourse. Riverbed's. controller estimates that the fair value of Riverbed's liability to pay Concord for uncollectible accounts is $177,000. Concord will charge Riverbed 7% of the total receivables balance as a financing fee, and will withhold an initial amount of 8%