Accounts receivable in the amount of $750,000 were assigned to the Fast Finance Company by Swifty, Inc., as security for a loan of $660,000. The finance company assessed a 4% finance charge on the face amount of the loan, and the note bears interest at 8% per year. During the first month, Swifty collected $395,000 on assigned accounts. This amount was remitted to the finance company along with one month's interest on the note. Make all the entries for Swifty Inc. associated with the transfer of the accounts receivable, the loan, and the remittance to the finance company. (Credit account titles are automatically indented when the amount is entered.Do not indent manually. List all debit entries before credit entries.)

Account Titles and Explanation	Debit	Credit
enter an account title to record thetransfer of the accounts receivable
enter an account title to record thetransfer of the accounts receivable
enter an account title to record thetransfer of the accounts receivable
(To record the transfer of the accounts receivable.)
enter an account title to record theloan amount collected
enter an account title to record theloan amount collected
(To record the loan amount collected.)
enter an account title to recordthe remittance of collection plus accured interest
enter an account title to recordthe remittance of collection plus accured interest
enter an account title to recordthe remittance of collection plus accured interest
(To record the remittance of collection plus accured interest.)