Problem # 4 (30): Vaughn Company borrowed $40m from Livingston Security Financing (LSF) by issuing at par a 5.6% annual-coupon note. After making the sixth of ten required payments, Vaugh and LSF restructured the note by reducing the principal and coupon rate to $32 m and 3.6%, respectively. Vaugh agreed to make five additional payments at the new rate. 32009000X.136=1152000 Required: Provide the following information: a) Amount of gain or loss recorded by Vaughn at the restructuring. b) Amount of gain or loss recorded by LSF at the restructuring. c) Amount of the interest revenue accrual