26 8 01:01:51 The O'Hara Group is owed $1,130,000 by Hilton Enterprises under an 10% note with three years remaining to maturity. The prior year of Interest was unpaid. O'Hara agrees to restructure the note under terms that yield a present value of $945,000. The Journal entry that O'Hara would make to record this transaction would include a loss on troubled debt restructuring as bad debt expense in the amount of: Multiple Choice O so. $113,000. $298,000. O $318,000.