3:07 PM Wed Sep 20 E14.24 (LO3, 5) (Term Modification-Debtor's Entries) On December 31, 2023, Green Bank enters into a debt restructuring agreement with Troubled Inc., which is now experiencing financial trouble. The bank agrees to restructure a $2-million, 12% note receivable issued at par by the following modifications: Reducing the principal obligation from $2 million to $1.9 million Extending the maturity date from December 31, 2023, to December 31, 2026 Reducing the interest rate from 12% to 10% Troubled pays interest at the end of each year. On January 1, 2027, Troubled pays $1.9 million in cash to Green Bank. Troubled prepares financial statements in accordance with IFRS 9 . Instructions a. Using (1) factor tables, (2) a financial