On October 1, 2017, Gomez Inc. assigns $1,900,000 of its accounts receivable to Ottawa National Bank as collateral for a $1,108,000 note. The bank assesses a finance charge of 2% of the receivables assigned and interest on the note of 6%. Prepare the October 1 journal entries for both Gomez and Ottawa. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Gomez, Inc. Ottawa National Bank