Blue Corporation, a U.S. manufacturer, sold goods to their customer in Hungary on December 12, 2014 for 6,000,000 Hungarian forints. The customer agreed to pay in Hungarian forints in 30 days. When the customer wired the foreign currency to Blue on January 11, 2015, Blue held them in their bank account until January 15 before selling them and converting them to U.S. dollars. The following exchange rates apply:
 
Dec 12, 2014     $0.0055
Dec 31, 2014     $0.0049
Jan 11, 2015     $0.0063
Jan 15, 2015     $0.0059
 
Record the journal entries that Blue would need related to the dates listed above. If no entry is required, state "no entry."