Prepare journal entries for Crane Company and Cheyenne State Bank to record this debt settlement. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) No. Date Account Titles and Explanation Crane Company (Debtor); December 1. Notes Payable 31.2025 Interest Payable Common Stock Paid-in Capital in Excess of Par Common Stock Gain on Restructuring of Debt December Cheyenne State Bank (Creditor); 2. Inves 31, 2025 Debit Credit