Daniel Perkins is the sole shareholder of Buffalo Inc., which is currently under protection of the U.S. bankruptcy court. As a debtor in possession, he has negotiated the following revised loan agreement with United Bank. Buffalo Inc.s $733,000, 12%, 10-year note was refinanced with a $733,000, 5%, 10-year note. (b) Prepare the journal entry to record this refinancing: (1) On the books of Buffalo Inc. (2) On the books of United Bank.