On April 1, 2020. Riverbed Company assigns $ 505,300 of its accounts receivable to the Third National Bank as collateral for a $ 327,200 loan due July 1, 2020. The assignment agreement calls for Riverbed to continue to collect the receivables. Third National Bank assesses a finance charge of 4% 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 Riverbed Company. If no entry is required, select "No Entry for the account titles and enter for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Apr. 1. 2020 Cash 306988 Interest Expense 20212 Notes Payable 327200 Assistance Used e Textbook and Media eTextbook List of Accounts Assistance Used Prepare the journal entry for Riverbed's collection of $ 378.200 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 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit eTextbook and Media List of Accounts On July 1, 2020, Riverbed paid Third National all that was due from the loan it secured on April 1, 2020. Prepare the journal entry to record this payment. (If no entry is required, select "No Entry" for the account titles and enter for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit July 1. 2020