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Question 4 Windsor Incorporated owes $96,000 to Ontario Bank Inc. on a two-year, 11% note due on December 31, 2020. The note was issued at par. Because Windsor is in financial trouble, Ontario Bank agrees to extend the maturity date of the note to December 31, 2022, reduce the principal to $72,000, and reduce the interest rate to 9%, payable annually on December 31. Present value of the new debt is calculated as $69,534. Windsor prepares financial statements in accordance with IFRS. Prepare the journal entries on Windsor's books on each of December 31, 2020, 2021, and 2022. (Round answers to 0 decimal places, e.g. 5,275. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit (To record payment of interest) (To record maturity of note)