which two of the following accounting treatments regarding debt restructuring is correct?

which two of the following accounting treatments regarding debt restructuring is correct?

A.if the debt is to be settled by the delivering inventories, the debtor should record sales revenue and cost of goods sold.

B.if the debt is to be converted into equity instruments, the debtor should recognize the equity instrument at fair value.

C.for debtor, the difference between the carrying value of debt and sum of recorded amount of equity instruments and restructured new debt should be recorded into profit or loss.

D.if the debt is to be settled by plant assets, the debtor should recognize gain on debt restructuring and gain or loss on assets disposal as well.

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