On December 1, 2021, General Mole borrowed $400.000 at 12% interest and pledged $500,000 in accounts receivable as collateral Additionally, General Mole was charged a finance fee equal to 1% of the accounts receivable assigned At the end of December $300,000 of the assigned receivables were collected and remitted to the lender along with accrued interest Required: Prepare journal entries to record the borrowing, the assignment of receivabies, the collection on the receivables, and the recognition of interest expense. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field) View transaction list Journal entry worksheet