On December $31,2024,$ Blossom Co$.$ is in financial difficulty and cannot pay its $$10230000$ loan obligation to Bridgeport, Inc. Bridgeport has agreed to accept $204600$ shares of Blossom stock $($ $$1$ par$)$ that is currently trading at $$40$ per share in full settlement of the debt. When recording the transaction, Bridgeport's entry will include

a debit to Loss on Restructuring of Debt of $$2046000.$

a credit to Note Receivable of $$8184000.$

a credit to Allowance for Doubtful Accounts of $$2046000.$

a debit to Allowance for Doubtful Accounts of $$2046000.$