Question 14 5 pts An entity has a $100,000 liability on the books. In 12 months, $110,000 will be due, including 10% interest. The entity negotiates settlement of the debt today by exchanging customer receivables with a carrying amount of $90,000. What is the journal entry today? O DR. Liability $110.000 CR. Receivables $99,000 CR. $11.000 O DR. Liability $100,000 CR. Receivables $99,000 CR Gain $1,000 O DR. Liability $100,000 CR. Receivables $90,000 CR. Gain 10,000 O DR. Liability $110,000 CR. $90,000 CR. Gain $20,000