what's the answers on this questions? Not the answers in the picture.

NOTE PAYABLE 500.000 INTEREST PAYABLE 20.000 (ORIGINALLY DUE 12/31/18) ANNUAL INTEREST RATE 4.0096 DUE DATE 12/31/20 THE CREDITOR HAS REVISED THE LOAN AS FOLLOWS: 7 INTEREST FORGIVEN 20.000 REVISED INTEREST PAYMENTS 18.000 (DUE 12/31/19 & 12/31/20 REVISED PRINCIPAL BALANCE 450.000 REQUIRED 1: WHAT IS ABC'S GAIN ON DEBT RESTRUCTURING (5 POINTS) 74000 REQUIRED 2: WHAT IS THE DEBIT TO THE NOTE PAYABLE WHEN RECORDING THE RESTRUCTURING OF THE DEBT. (5 POINTS) 50000