On October 1,2025 , Coronado, Inc. assigns $1,169,300 of its accounts receivable to Whispering National Bank as collateral for a $730,500 note. The bank assesses a finance charge of 2% of the receivables assigned and interest on the note of 9%. Prepare the October 1 journal entries for both Coronado and Whispering. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.)