On October 1, 2022, Whispering Group assigns 1.159.400 of its accounts receivable to Metlock National Bank as collateral for a 4712,100 note. The bank assesses a finance charge of 2% of the receivables assigned and interest on the note of 8%. Prepare the October 1, 2022. Journal entries for both Whispering and Metlock. (If no entry is required, select "No Entry" for the account titles and enter for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Whispering Group Oct. 1 Metlock National Bank Oct. 1