Accounts receivable in the amount of $756,000 were assigned to the Fast Finance Company by Swifty, Inc., as security for a loa $648,000. The finance company assessed a 4% finance charge on the face amount of the loan, and the note bears interest at 89 year. During the first month, Swifty collected $421,200 on assigned accounts. This amount was remitted to the finance company alo 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. Round answer decimal places, eg. 5,275.) Account Titles and Explanation Debit Credit Cash Interest Expense Notes Payable (To record the transfer of the accounts receivable.) Cash Accounts Receivable (To record the loan amount collected.) Notes Payable Interest Expense Cash (To record the remittance of collection plus accured interest.)