A company entered into a loan with a lender for $$100,000$ and pledged $$120,000$ of the company$$s accounts receivable as collateral. The lender does not have the right to sell or re$-$pledge the accounts receivable. When the company receives the cash for the loan proceeds, what entry, if any, should be made to accounts receivable? A$.$ Credit accounts receivable $$20,000$B$.$ Credit accounts receivable $$100,000$C$.$ Credit accounts receivable $$120,000$D$.$ No entry is made to accounts receivable