s) Paterson Inc. used $43,494,000 of its accounts receivable as collateral on a $32,600,000 loan. The interest rate on the loan was only 6% due to the collateral, but the bank did require that Paterson Inc. pay an upfront finance charge of 1%. Based on this information, how much of a gain or loss should Paterson Inc. record on the transfer of receivables? O $0 O $434,940 O $2,609,640 O $43,059,060