On April 1,2025, Oriole Company assigns $543,900 of its accounts receivable to the Third National Bank as collateral for a $313.200 loan due July 1,2025. The assignment agreement calls for Oriole 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% la realistic rate of interest for a note of this type). (a) Prepare the April 1.2025, journal entry for Oriole Company. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries:)