On October 1,2020 , Shamrock, Inc. assigns $1.9 million of its accounts receivable to Alberta Provincial Bank as collateral for a $2.6 charge of 11% on the loan. Prepare the October 1 journal entries for both Shamrock and Alberta Provincial Bank. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.)