On April 1, 2020, Carla Company assigns $519,300 of its accounts receivable to the Third National Bank as collateral for a $345,600 loan due July 1, 2020. The assignment agreement calls for Carla to continue to collect the receivables. Third National Bank assesses a finance charge of 3% of the accounts receivable, and interest on the loan is 10% (a realistic rate of interest for a note of this type). Prepare the April 1, 2020, journal entry for Carla Company. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Apr. 1, 2020 Cash eTextbook and Media List of Accounts Debit Credit Prepare the journal entry for Carla's collection of $366,400 of the accounts receivable during the period from April 1, 2020, through June 30, 2020. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit