Current Attempt in Progress On April $1,2025,$ Kingbird Company assigns $\backslash (\backslash$$ $547,300\backslash )$ of its accounts receivable to the Third National Bank as collateral for a $\backslash (\backslash$$ $306,000\backslash )$ loan due July $1,2025.$ The assignment agreement calls for Kingbird to continue to collect the receivables. Third National Bank assesses a finance charge of $\backslash (3\backslash \%\backslash )$ of the accounts receivable, and interest on the loan is $10\backslash \%($a realistic rate of interest for a note of this type$).($a$)$ Your answer is correct. Prepare the April $1,2025,$ journal entry for Kingbird Company. $($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.$)$ eTextbook and Media List of Accounts $($b$)$ Your answer is correct. Prepare the journal entry for Kingbird's collection of $\backslash (\backslash$$ $377,600\backslash )$ of the accounts receivable during the period from April $1,2025,$ through June $30,2025.($If no entry is required, select $"$No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List debit entry before credit entry.$)$ Accounts Receivable eTextbook and Media List of Accounts $($c$)$ On July $1,2025,$ Kingbird paid Third National all that was due from the loan it secured on April $1,2025.$ Prepare the journal entry to record this payment. $($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.$)$