On October 1, 2020, Pronghorn, Inc. assigns $1,197,900 of its accounts receivable to Stellar National Bank as collateral for a $747,700 note. The bank assesses a finance charge of 4% of the receivables assigned and interest on the note of 9%. Prepare the October 1 journal entries for both Pronghorn and Stellar. (If no entry is required, select "No Entry" for the account titles and enter o for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Debit Credit Date Account Titles and Explanation Pronghorn, Inc. Oct. 1 Stellar National Bank Oct. 1