On December 31, 2023, Green Bank enters into a debt restructuring agreement with Kingbird Inc., which is now experiencing financial trouble. The bank agrees to restructure a $2 million, 10% note receivable issued at par by the following modifications: 1. Reducing the principal obligation from $2 million to $1.9 million 2. Extending the maturity date from December 31,2023 , to December 31,2026 3. Reducing the interest rate from 10% to 8% Kingbird pays interest at the end of each year. On January 1,2027 , Kingbird pays $1.9 million in cash to Green Bank. Kingbird prepares financial statements in accordance with IFRS 9. (b) Prepare an entry at December 31, 2023, based on the results of your calculation. (Round answers to 0 decimal ploces, eg, 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 O for the amounts. List debit entry before credit entry)