Crane Corp. owes $ 283,000 to Cheyenne Trust. The debt is a 10-year, 12% note due December 31, 2020. Because Crane Corp. isin financial trouble, Cheyenne Trust agrees to extend the maturity date to December 31, 2022, reduce the principal to $ 236,000, and reduce the interest rate to 6%, payable annually on December 31. (a) Prepare the journal entries on Crane's books on December 31, 2020, 2021, 2022. Prepare the journal entries on Cheyenne Trust's books on December 31, 2020 2021 2022. (b) Click here to view factor tables, (Round present value factor calculations to 5 decimal places, eg. 1.25124 and the final answer to O decimal places eg. 58,971. 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.) Debit Credit (b) Date Account Titles and Explanation Cheyenne Trust's 2020 Bad Debt Expense Allowance for Doubtful Accounts 2021 Cash Allowance for Doubtful Accounts Interest Revenue 2022 Cash Allowance for Doubtful Accounts Interest Revenue (To record interest Revenue) Cash Allowance for Doubtful Accounts UN Interest Revenue (To record maturity of Notes Receivable)