On December $31,2023,$ Green Bank enters into a debt restructuring agreement with Windsor Inc., which is now experiencing

financial trouble. The bank agrees to restructure a $$2\mathrm{.}9-$million, $10\%$ note receivable issued at par by the following modifications:

Reducing the principal obligation from $$2\mathrm{.}9$ million to $$2\mathrm{.}76$ million

Extending the maturity date from December $31,2023,$ to December $31,2026$

Reducing the interest rate from $10\%$ to $8\%$

Windsor pays interest at the end of each year. On January $1,2027,$ Windsor pays $$2\mathrm{.}76$ million in cash to Green Bank. Windsor

prepares financial statements in accordance with IFRS $9.$

Continuing the assumption of following ASPE, prepare an effetive interest amortization table for the remaining term of the $B$ te$.$

$($Round yield values to $4$ decimal places, e$.$g$.52\mathrm{.}7525$ and final answers to $0$ decimal places, e$.$g$.5,250.)$

WINDSOR INC.

INTEREST PAYMENT SCHEDULE AFTER DEBT

RESTRUCTURING

EFFECTIVE INTEREST RATE $6\mathrm{.}0989\%$