If company A purchases equipment from Company B but can't keep up the payments, and Company B decides to restructure the loan as one-time payment of $100,000 on Jan. 1, 2022 rather than repossessing the equipment... What would be the journal entry be in:

[Assume we've already done the restructuring journal entry in 2020]

1)

1/1/2021:

2)

1/1/2022: