Journalize the following foreign-currency transactions:

Nov. 17 Purchased goods on account from a Japanese company. The price was 200,000 yen, and the exchange rate of the yen was \(\$ 0.0090\).

Dec. 16 Paid the Japanese supplier when the exchange rate was \(\$ 0.0091\).

19 Sold merchandise on account to a French company at a price of 60,000 French francs. The exchange rate was \(\$ 0.16\).

31 Adjusted for the drop in value of the franc, which had an exchange rate of \(\$ 0.155\).

Jan. 14 Collected from the French company when the exchange rate was \(\$ 0.17\).