KC Corporation issued bonds with a total par value of $100,000 on 1/1/201. The following loan amortization schedule was developed for these bonds: Based upon the above information, Assume instead of refunding the bonds on January 1, 20X4, that the company is unable to make the payment for the maturity value and for the final interest payment at the end of the bond term. Investors agree to accept instead, a four year non-interest bearing note for 103,000 . Record the troubled debt restructure on the books of the debtor