On December 31 2020, Zaad Company is in financial difficulty and cannot pay a note due that day It is a $300.000 note with $20,000 accrued interest payable to HSBC HSBC agrees to accept from Zaad a building that has a fair value of $340,000 an original cost of $415,000, and accumulated depreciation of $65.000 Required: Prepare the journal entry necessary for the settlement of the debt