Company A is experiencing financial difficulty and is unlikely to be able to make the principal payment on an existing date. The 5-year note is due. The principal on the note is $3,000,000. Company Ais up to date on interest payments. The creditor, due to Company A's situation, has made the following offer . Due date extended three years . Reduce the principal to $2,800,000 Reduce the interest rate from 6% to 4% How would Company A account for this restructuring? Would the accounting be different if the interest rate was reduced to 2%