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duff accepted the receivables subject to recourse for nonpayment duff assessed a fee 604403

Scarbrough Corp. factored $600,000 of accounts receivable to Duff Corp. on October 1, 2006. Control was surrendered by Scarbrough. Duff accepted the receivables subject to recourse for nonpayment. Duff assessed a fee of 3% and retains a holdback equal to 5% of the accounts receivable. In addition, Duff charged 15% interest computed on a weighted-average time to maturity of the receivables of fifty-four days. The fair value of the recourse obligation is $9,000. Scarbrough will receive and record cash of

  1. $529,685
  2. $538,685
  3. $547,685
  4. $556,685

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