Cullumber Co. owes $218,200 to Riverbed Inc. The debt is a 10-year, 11% note. Because Cullumber Co. is in financial trouble, Riverbed Inc. agrees to accept some land and cancel the entire debt. The land has a book value of $84,900 and a fair value of $127,000. (a) Prepare the journal entry on Cullumber's books for debt restructure. (b) Prepare the journal entry on Riverbed'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.) Debit Credit No. Account Titles and Explanation (a) Cullumber Co.'s entry: (b) Riverbed Inc. entry