On june 30, petrov co. has $142,400 of accounts receivable. july 4 sold $7,040 of merchandise (that had cost $4,506) to customers on credit terms n/30. 9 sold $19,936 of accounts receivable to main bank. main charges a 5% factoring fee. 17 received $3,872 cash from customers in payment on their accounts. 27 borrowed $11,392 cash from main bank, pledging $14,810 of accounts receivable as security for the loan. prepare journal entries to record the above selected july transactions. (the company uses the perpetual inventory system.) (round final amount to the nearest whole dollar. if no entry is required for a transaction/event, select "no journal entry required" in the first account field.)