Now assume that on December 31, 2023, Sunland enters into the following transactions related to the company's receivables: 1. 2. Sunland sells the note receivable to Prairie Bank for $60,000 cash plus accrued interest. Given the creditworthiness of Sunland's customer, the bank accepts the note without recourse and assesses a finance charge of 3.20%. Prairie Bank will collect the note directly from the custom Sunland factors some accounts receivable at the end of the year. Accounts totalling $33,000 are transferred to Splish Brothers, Inc., with recourse. Splish Brothers retains 5% of the balances and assesses a finance charge of 3% on the transfer. Splish Brothers will collect the receivables from Sunland's customers. The fair value of the recourse obligation is $3,100. Prepare the journal entry to record the transfer of the note receivable to Prairie Bank. (Round answers to O decimal places, e.g. 8,971. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.)