In consideration of the information presented above, answer the following questions. 1. Should Healthy Hearts include the extinguishment of debt (i.e., the Notes) in its precombination financial statements or should Cool Care include it in its postcombination financial statements? What is the appropriate treatment of any gain or loss on the extinguishment of debt? (Note that for this question, the precombination financial statements represent Healthy Hearts' operations before the Acquisition and the postcombination financial statements represent Cool Care's consolidated financial statements after the Acquisition.)