On march 3, windsor, inc. sells $646,000 of its receivables to national factors inc. national factors inc. assesses a service charge of its receivables to western factors inc. western factors inc. assesses a service charge of 5% of the amount of receivables sold. prepare the entry on windsor, inc.’ books to record the sale of the receivables. (credit account titles are automatically indented when amount is entered. do not indent manually.)