Eatsy Corp. owes Hardy, Inc. $30,000 on a note payable, plus $1,800 Interest Hardy agrees to accept 400 shares of Entsy common stock in full settlement of the debt. Eatsy stock has a par value of $10 and a current market value of $70 per share. As a result of the debt restructuring, Eatsy Corp, should record an extraordinary pain of 51.00 ordinary gain of $3,300 extraordinary gin of 4,100 ordinary low of 51.000