Assume that, instead of transferring the machine, Coronado decides to grant 14,000 shares of its common stock ($10 par) which has a fair value of $149,000 in full settlement of the loan obligation. If Whispering State Bank treats Coronado's stock as a trading investment, prepare the entries to record the transaction for both parties. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)