Crew Mate Port Authonity has had a long-term relationship with the nearby lumber compony, which ships a significant amount of lumber through the port. To help finance tre lumber company's years. However, due to adverse conditions in the lumber industry, the lumber company was unable to meet its obligation and pay Crew Male at the end of two years. in ight of the inportance of the relationship between Crew Mate and the lumber company. Crew Mase extended the due date by three yoars (after the original fwo years) but increased the repayment anount to $10 mition. inclusive of interest. The market interest rate for the loan remained at 5% Requitrod Record the joumal entries relating to the note receivable from the date of issuance to the restructuring date, inclusive credits. Explanations are not required.)