Accounts receivable in the amount of $630,000 were assigned to the Fast Finance Company by Marsh, Inc., as security for a loan of $480,000. The finance company assessed a 4% finance charge on the face amount of the loan, and the note bears interest at 10% per year. During the first month, Marsh collected $290,000 on assigned accounts. This amount was remitted to the finance company along with one month's interest on the note. Make all the entries for Marsh Inc. associated with the transfer of the accounts receivable, the loan, and the remittance to the finance company. (