On April 1, 2025 Sheffield company assigns $506,200 if its accounts receivable to the third national bank as collateral for $327,200 loan due July 1, 2025 assignment agreement calls for Sheffield to continue to collect the receivables third national bank assesses a finance charge of 2% 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 2025 journal entry for Sheffield company