Dianna Smith buys 10,000 shares of GoldWinner on January 10 for $5.40 per share. Ms. Smith’s reporting currency is Japanese yen. The shares are bought without any intention of trading for short-term gains. Record the necessary journal entries for the following events:

a. For the purchase of the 10,000 shares.

b. The US$/JPY rate on January 10 is 109.15. The shares bought on January 10 are settled on January