Cullumber Inc. assigns $4728000 of its accounts receivables as collateral for a $3.30 million loan with a bank. The bank assesses a 3% finance charge on the loan amount and charges interest on the note at 6%. What would be the journal entry to record this transaction? Debit Cash for $3201000, debit Interest Expense for $99000, and credit Accounts Receivable for $3300000 Debit Cash for $3003000, debit interest Expense for $297000, and credit Notes Payable for $3300000 Debit Cash for $1890800, debit Interest Expense for $99000, debit Due from Bank for $1428000, and credit Accounts Receivable for $4728000 Debit Cash for $3201000, debit Interest Expense for $99000, and credit Notes Payable for $3300000