On April 1,2025, Swifty Company assigns $549,600 of its accounts recelvable to the Third National Bank as collateral for a $301,200 loan dve July 1, 2025. The assignment agreement calls for Swifty to continue to collect the recelvables. Third National Bank assesses a finance charge of 48 of the accounts receivable, and interest on the loan is 10% (a realistic rate of interest for a note of this typel. (a) Prepare the April 1,2025. journal entry for Swifty Company. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit acoount titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries) On April 1,2025, Swifty Company assigns $549,600 of its accounts recelvable to the Third National Bank as collateral for a $301,200 loan dve July 1, 2025. The assignment agreement calls for Swifty to continue to collect the recelvables. Third National Bank assesses a finance charge of 48 of the accounts receivable, and interest on the loan is 10% (a realistic rate of interest for a note of this typel. (a) Prepare the April 1,2025. journal entry for Swifty Company. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit acoount titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries)