Crane Co. owes $202,400 to Cheyenne Inc. The debt is a 10-year, 11% note. Because Crane Co is in financial trouble. Cheyenne Inc agrees to accept some land and cancel the entire debt. The property has a book value of $87,000 and a fair value of $134,000 (a) Prepare the journal entry on Crane's books for debt restructure (b) Prepare the journal entry on Cheyenne's books for debt restructure. (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) No. Account Titles and Explanation Debit Credit (a) Crane Co's entry: (b) Cheyenne Inc. entry