Today is Dec. 31, 2023, and a company owes $200,000 in a notes payable that is due today. Original terms: 8% interest paid annually each Dec 31; principal due at maturity. They are not able to pay this debt. Record journal entries for December 31, 2023 December 31, 2024 under each of the following circumstances: A. The creditor agreed to accept equipment as full payment on the note. Equipment has a fair value of $180,000. Equipment was originally purchased for $350,000 and has a book value of $190,000