Troubled debt B Company G has an unpaid note for $210,000 on January 1, 2018. The note was written at 9% annual interest. There is also accrued unpaid interest of $14,000. Company G transfers a piece of land to the bank in partial satisfaction of the note. The land has a cost of $25,000 and a market value of $15,000. The bank reduces the loan by the value of the land. The bank then requires four annual future payments of $55,000, due each December 31, starting on December 31, 2018. For the debtor, make entries on the date of restructure (January 1, 2018), prepare an amortization table and make the entry on December 31, 2018. For the bank, make entries on the date of restructure, prepare an amortization table and make the entry on December 31, 2018.