On December 31, 2023, Green Bank enters into a debt restructuring agreement with Skysong Inc., which is now experiencing financial trouble. The bank agrees to restructure a $2.4-million, 11% note receivable issued at par by the following modifications: 1. Reducing the principal obligation from $2.4 million to $2.28 million 2. Extending the maturity date from December 31, 2023, to December 31, 2026 3. Reducing the interest rate from 11% to 9% Skysong pays interest at the end of each year. On January 1, 2027, Skysong pays $2.28 million in cash to Green Bank. Skysong prepares financial statements in accordance with IFRS 9. Prepare the interest payment entry for Skysong on December 31, 2025, and the entry on January 1, 2027. (Round answer to 0 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 0 for the amounts. List all debit entries before credit entries. Record journal entries in the order presented in the problem.)