Peerless Corporation $($a U$.$S$.-$based company$)$ made a sale to a foreign customer on September $15,$ for $113,000$ crowns. It received payment on October $15.$ The following exchange rates for $1$ crown apply:

DateU.S$.$ Dollar per CrownSeptember $15$$ $0\mathrm{.}61$September $300\mathrm{.}65$October $150\mathrm{.}60$

Required:

Prepare all journal entries for Peerless Corporation in connection with this export sale, assuming that the company closes its books on September $30$ to prepare interim financial statements.

$1$

Record the entry for sales on credit.

$$

$2$

Record the entry for changes in the exchange rate.

$$

$3$

Record the entry for changes in the exchange rate.

$$

$4$

Record the entry for receipt of payment.