117. Exhibit 14-12 Shaw owes Lawrence Co. $15,000 on a note payable, plus $3,000 of unpaid interest. Lawrence agrees to accept equipment in full settlement of the debt. The equipment is recorded on Shaw's books at $12,000, and it is currently worth $14,200. Refer to Exhibit 14- 12. What total amounts of extraordinary gains should be recorded by Shaw on this troubled debt restructuring