Stellar Company assigns $503, 800 of its accounts receivable to the Third National Bank as collateral for a $328,000 loan due July 1, 2017. The assignment agreement calls for Stellar to continue to collect the receivables. Third National Bank assesses a finance charge of 3% of the accounts receivable, and interest on the loan is 10% (a realistic rate of interest for a note of this type). Prepare the April 1, 2017, journal entry for Stellar Company. Prepare the journal entry for Stellar's collection of $389, 900 of the accounts receivable during the period from April 1, 2017, through June 30, 2017. On July 1, 2017, Stellar paid Third National all that was due from the loan secured on April 1, 2017. Prepare the journal entry to record this payment