Pronghorn Co. owes $214,900 to Stellar Inc. The debt is a 10-year, 11% note. Because Pronghorn Co. is in financial trouble, Stellar Inc. agrees to accept some land and cancel the entire debt. The property has a book value of $86,500 and a fair value of $141,400. a. Prepare the journal entry on Pronghorn's books for debt restructure. b. Prepare the journal entry on Stellar's books for debt restructure. (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. Account Titles and Explanation Debit Credit a. Pronghorn Co.'s entry: b. Stellar Inc. entry: