please calculate the journal entry values for scenario B entry $6$ asking to record the foreign exchange loss for the third quarter "Assume that the beer arrived on August $15,$ and the company made payment on October $15.$ On August $15,$ the company entered into a two$-$month forward contract to purchase $231,000$ euros. The company designated the forward contract as a cash flow hedge of a foreign currency payable. Forward points are excluded in assessing hedge effectiveness and amortized to net income using a straight$-$line method on a monthly basis. Prepare journal entries to account for the import purchase and foreign currency forward contract."