answer question please

At January 1, 2018, NCI Industries, Inc., was indebted to First Federal Bank under a $300,000, 10% unsecured note. The note was signed January 1, 2016, and was due December 31, 2019. Annual interest was last paid on December 31, 2016. NCI was experiencing severe financial difficulties and negotiated a restructuring of the terms of the debt agreement . First Federal agreed to reduce last year's interest and the remaining two years' Interest payments to $14,555 each and delay all payments until December 31, 2019, the maturity date. (FV0f $1. PV of $1. EVA of $1. PVA of $1. EVAD of $1 and PVAD of $1) (Use appropriate factor(s) from the tables provided :) Required: 1. to 3. Prepare the journal entries by First Federal Bank necessitated by the restructuring of the debt at January 1, 2018 December 31, 2018 and December 31, 2019. (If no entry is required for a transaction/event, select "No journal entry required in the first account field.) View transaction line Journal entry worksheet 1 2 Record the restructuring of the debt at January 1. Note: Enter debts before credits Debit Credit General Journal Dute January 01, 2018