Becket Corporation's accountant has prepared the following balance sheet as of November 10, 2017, the date on which the company is to release a plan for reorganizing operations under Chapter 11 of the Bankruptcy Reform Act:

BECKET CORPORATION Balance Sheet November 10, 2017
Assets
Cash	$	15,000
Accounts receivable (net)		64,000
Investments		29,000
Inventory (net realizable value is expected to approximate 75% of cost)		83,000
Land		60,000
Buildings (net)		251,000
Equipment (net)		123,000
Total assets	$	625,000
Liabilities and Equities
Accounts payable	$	132,000
Notes payablecurrent (secured by equipment)		223,000
Notes payable(due in 2020)(secured by land and buildings)		328,000
Common stock ($12 par value)		60,000
Retained earnings (deficit)		(118,000	)
Total liabilities and equities	$	625,000

The company has presented the following proposal:

The reorganization value of the company's assets just prior to issuing additional shares below, selling the company's investment, and conveying title to the land is set at $665,000 based on discounted future cash flows.

Accounts receivable of $23,000 are written off as uncollectible. Investments are worth $46,000, land is worth $86,000, the buildings are worth $306,000, and the equipment is worth $89,000.

An outside investor has been found to buy 6,000 shares of common stock at $13 per share.

The company's investments are to be sold for $46,000 in cash with the proceeds going to the holders of the current note payable. The remainder of these short-term notes will be converted into $133,000 of notes due in 2021 and paying 8 percent annual cash interest.

All accounts payable will be exchanged for $43,000 in notes payable due in 2018 that pay 6 percent annual interest.

Title to land costing $23,000 but worth $53,000 will be transferred to the holders of the note payable due in 2020. In addition, these creditors will receive $180,000 in notes payable (paying 8 percent annual interest) coming due in 2024. These creditors also are issued 1,000 shares of previously unissued common stock. Becket retains the remainder of its land.

Investments	17,000
Land	26,000
Buildings	55,000
Goodwill	19,750
Accounts Receviable		23,000
Inventory		20,750
Equipment		34,000
Additional paid-in capital		40,000
Cash	78,000
Common Stock		72,000
Additional paid-in capital		6,000
Cash	46,000
Investments		46,000
Notes payable-current	223,000
Cash		46,000
Notes payable (due in 2021)		133,000
Gain on discharge of debt		44,000
Accounts Payable	132,000
Notes Payable (due in 2018)		43,000
Gain on discharge of debt		89,000
Notes Payable	328,000
Land		53,000
Notes Payable (due in 2024)		180,000
Common Stock		12,000
Additional Paid in Capital		??????
Gain on discharge of debt		??????
Gain on discharge of debt	??????
Additional paid-in capital		?????
Retained Earnings		?????

NOTE: I ONLY NEED HELP WITH THE JOURNAL ENTRIES THAT HAVE QUESTION MARKS INTHE BOX!