how do i solve these questions? (with showing calculations)

10- Coldwell AG issued a (100,000, 4-year, 10% note at face value to Flint Hills Bank on January 1, 2019, and received (100,000 cash. The note requires annual interest payments each December 31. During 2019, Coldwell experiences financial difficulties. On January 1, 2020, Coldwell negotiates a modification of the terms of the note. Under the modification, Flint Hills Bank agrees to reduce the face value of the note to (90,000 and to extend the maturity date to January 1, 2024. Annual interest payments on December 31 will be made at a rate of 8%. Coldwell's market interest rate at the time of the modification is 12%. A) Prepare Coldwell's entries for (a) the modification on January 1, 2020? B) The first interest payment date on December 31, 2020