Suppose Cola Corp. sells soft drink syrup to a Russian company on September 12. Cola Corp. agrees to accept 200,000 Russian rubles. On the date of sale, the ruble is quoted at $0.34. Cola Corp. collects half the receivable on October 18 when the ruble is worth $0.30. Then on November 15, when the foreign-exchange rate of the ruble is $0.36, Cola Corp. collects the final amount. Journalize these three transactions for Cola Corp.