Can you please help me with this problem? Answer all questions thank you.

At January 1, 2021, NCl Industries, Inc. was indebted to First Federal Bank under a $259,000,13% unsecured note. The note was signed January 1, 2014, and was due December 31, 2022. Annual interest was last paid on December 31 , 2019. NCl 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 $15,165 each and delay all payments until December 31,2022 , the maturity date. (FV of $1,PV of $1,FVA of $1, PVA of $1, FVAD of $1 and PVAD of \$1) (Use appropriate factor(s) from the tables provided.) Required: Prepare the journal entries by NCl Industries, Inc., necessitated by the restructuring of the debt at: (1) January 1,2021 ; (2) December 31, 2021; and (3) December 31, 2022. (Round final answers to the nearest whole dollar. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Record the restructuring of the debt on January 1,2021. Note: Enter debits before credits