On October 1, 2025, Kingbird, inc, assiens $1,262.200 of its accounts receivable to Oriole Nutional Bankas collateral at 8x. Prepare the October 1 joumal entries for both Kingbird and Orlale. (If no entry is required, select 'No Entry' for the account tities and enter 0 for the amounts. Credit account tities are automaticolly indented When the amount is entered. Do not indent manually, tist all debit entrfer before eredit entries)