Hitzfeld Company issues a one year interest bearing note in return for inventory purchased from Benitez Company. The note has stated rate of 9% and face value of $530,000. Interest is paid in every 2 months. After the first interest payment is made, Hitzfeld and Benitez agree to settle the note. Hitzfeld gives Benitez securities with a fair value of $538,000 for the settlement. The carrying value of the securities is equal to their fair value. Remaining total interest expense until maturity was $47.200 on the day of settlement. Ignoring income taxes. What is the effect of this settlement on Hitzfeld's stockholders' equity? Multiple Choice 0 o Decrease of $55,200 0 0 O Decrease of $8.000 0 O Decrease of $22.900 0 O Decrease of $15.450