一題債務整理 - 會計

S.Co.is having financial diffculty and therefore has asked B.National Bank to
restructure its $3 million note outstanding.The present note has 3 years rema-
ining and pays a current rate of interest of 10%.The present market rate for a
loan of this nature is 12%.The note was issused at its face value.
Instructions
Prepare the journal entry that S.and B.National Bank would make for each of
these restructurings.
1.B.National Bank agrees to modify the terms of the note.indicating that S.
dose not have to pay any interest on the note over the 3-year period.

答案: S.Co.:不作分錄

B.National Bank: 壞帳費用 746040
備抵壞帳 746040

我的問題是債權人的分錄...我的算法是:3000000-3000000*p3.10% = 746056
跟答案差了16...我不知道為什麼...是解答錯了還是我哪算錯了!?
有請高手指導了拜託了感恩!!!

--