Mann, Inc., which owes Doran Co. P600,000 in notes payable with accrued interest of P54,000 is in financial difficulty. To settle the debt , Doran agrees to accept from Mann equipment with a fair value of P570,000 an original cost of P840,000 and accumulated depreciation of P 195,000, . Prepare the journal entry on Doran's books to record the settlement of the receivable, Equipment_____,Allowance for doubtful accounts____, Notes Receivable____, Interest receivable____