I need help with this excersice 14-21, account names are already filled in, i need help getting the right amounts.

Marin Company owes $208,000 plus $18,700 of accrued interest to Headland State Bank. The debt is a 10-year, 10% note. During 20L Marin's business deteriorated due to a faltering regional economy. On December 31, 2017, Headland State Bank agrees to accept an old machine and cancel the entire debt. The machine has a cost of $405,000, accumulated depreciation of $222,750, and a fair value of $187,000. (a) Prepare journal entries for Marin Company and Headland State Bank to record this debt settlement. (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 Account Titles and Explanation Marin Company (Debtor): Date Credit 1. December 31, 2017 Notes Payable Interest Payable Accumulated Depreciation-Machine Machinery Gain on Disposal of Machinery Gain on Restructuring of Debt Headland State Bank (Creditor): ry 2. December 31, 2017 Machinery Allowance for Doubtful Accounts Notes Receivable Interest Receivable