last column for the above part is for carrying amount

the drop down menu options are gain or loss

last column for the above is Carrying Amount of Note

list of accounts for all parts that require it:

• Accumulated Depreciation - Buildings
• Accumulated Depreciation - Equipment
• Accumulated Depreciation - Machinery
• Allowance for Doubtful Accounts
• Bad Debt Expense
• Bond Interest Payable
• Bonds Payable
• Buildings
• Cash
• Common Shares
• Cost of Goods Sold
• Depreciation Expense
• Equipment
• FV-NI Investments
• FV-OCI Investments
• Gain on Disposal of Buildings
• Gain on Disposal of Equipment
• Gain on Disposal of Machinery
• Gain on Redemption of Bonds
• Gain on Restructuring of Debt
• Gain on Sale of Investments
• Interest Expense
• Interest Income
• Interest Payable
• Interest Receivable
• Inventory
• Investment Property
• Land
• Loss on Disposal of Machinery
• Loss on Redemption of Bonds
• Loss on Retirement of Bonds
• Loss on Restructuring of Debt
• Loss on Sale of Investments
• Machinery
• Modification Gain or Loss
• Mortgage Payable
• No Entry
• Notes Payable
• Notes Receivable
• Sales Revenue
• Unearned Revenue
• Unrealized Gain or Loss
• Unrealized Gain or Loss - OCI

Kingbird Corp. owes Blossom Corp. a $117.430, 10-year, 10% note issued at par plus $11,743 of accrued interest. The note is due today, December 31, 2020. Because Kingbird Corp. is in financial trouble, Blossom Corp. agrees to forgive the accrued interest and $10.690 of the principal, and to extend the maturity date to December 31, 2023. Interest at 10% of the revised principal will continue to be due on December 31 of each year. Assume the market rate of interest is 10% at the date of refinancing. Kingbird and Blossom prepare financial statements in accordance with IFRS. Using (1) factor tables, (2) a financial calculator, or (3) Excel function PV, determine if this is a settlement or a modification. (Hint: Refer to Chapter 3 for tips on calculating.) Prepare a schedule of the debt reduction and interest expense for the years 2020 through 2023. (Do not leave any answer field blank. Enter for amounts.) Kingbird Corp. SCHEDULE OF DEBT REDUCTION AND INTEREST EXPENSE AMORTIZATION Effective Interest Change in Carrying Amount Date Cash Interest (Market) Carrying Ar 12/31/20 $ 12/31/21 $ $ $ 12/31/22 12/31/23 12/31/23 Calculate the gain or loss for Blossom Corp. and prepare a schedule of the receivable reduction and interest income for the years 2020 through 2023. (Round answers to decimal places, eg. 5,275. Do not leave any answer field blank. Enter O for amounts.) on restructure $ Blossom Corp. Effective Interest Change in Carrying Amount Carrying Am of Note Date Cash Interest (Market) 12/31/20 $ 12/31/21 $ $ $ 12/31/22 12/31/23 12/31/23 Prepare all the necessary journal entries on the books of Kingbird Corp. for the years 2020 2021 and 2022. (Round answers to O 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 for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31, 2020