The following information has been condensed from the December 31 balance sheets of Gabriel Co.: 
Round your answers to two decimal places.
Definitions:
Debt
Money owed by one party, the borrower, to another, the lender; typically involving repayment terms and sometimes interest.
Written Contract
An agreement between parties that is documented in a written form and signed by the parties involved.
Remedy
A legal means of enforcing a right or correcting a wrong.
Promissory Estoppel
A legal principle that prevents a party from withdrawing a promise made to a second party if the latter has reasonably relied on that promise to their detriment.
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