Amelia Corporation owes River Company $500,000 in notes payable and is currently experiencing financial troubles. Amelia has made an agreement with River to transfer land with a book value of S200,000 and a fair market value of $250,000, and equipment with an original cost of $300,000, a book value of S150,000, and a fair market value ofS180,000, as payment in full for the debt. The carrying value of the note on River's books is S500,000. REQUIRED: (1) Prepare all general journal entries, in good form, that would be required on Amelia's books in order to record the transfer of the assets and the settlement of the debt. Prepare all general journal entries, in good form, that would be required on River's books in order to record the receipt of the assets and the settlement of the debt (2)