I'm stuck on number 6-7 calculations

Becket Corporation's accountant has prepared the following balance sheet as of November 10, 2017, the date on which the company is to release a plan for reorganizing operations under Chapter 11 of the Bankruptcy Reform Act BECKET CORPORATION Balance Sheet November 10, 2012 Assets 537.000 Accounts receivable (net) 36.000 Invest Inventory (netralisable value is expected to approximate os of cott) 105,000 Land $2,000 HH1 141 140 4 PHU) 218,000 Loopt (et) 125.000 Total se $75,000 Lisand Accounts payable S180,000 hots payable current secured by queent) 250,000 Notes payable (due in 2020) (secured w land and building 350.000 Comon stock (510 par value) 70,000 Retained earnings (deficit) (2000 Total liabilities and equit 3175.000 The reorganization value of the company's assets just prior to issuing additional shares below, selling the company's rivestment and conveying title to the land set at $859,000 based on discounted future castillows Accounts receivable of $51000 are written oft as uncollectible, Investments are worth $90.000, land is worth $120.000 the buildings are worth $250,000, and the equipment is worth $111.000 An outside investor has been found to buy 8,000 shares of common stock at $11 per share The company investments are to be sold for $90,000 in cash with the proceeds going to the holders of the current note payable The remainder of these short term notes will be converted into $156,000 of notes due in 2021 and paying 10 percent and can interest . All accounts payable will be exchanged for $65.000 in notes payable due in 2018 that pay 8 percent annual interest. Title to land costing $45.000 but worth $75,000 will be transferred to the holders of the note payable due in 2020. In addition these creditors will receive $190.000 in notes payable paying 10 percent annual interest coming due in 2024 These creditors also are issued 3.000 shares of previously unissued common stock Bocket retains the remainder of its land 6 6 Notes payable (due in 2020) Land Notes payable (due in 2024) Common stock Additional paid-in capital Gain on discharge of debt 75,000 190 000 30,000 O 7 7 Gain on discharge of debt Additional paid in capital Retained earnings