A manufacturer in Canada buy raw materials from a supplier located in USA. On April 08, 2022 the manufacturer purchased raw materials worth of $60,000 US with a credit period of 3 months (repayment date July 08, 2022). The manufacturer prepares their financial statements every month. The relevant exchange rates are provided below: 08-Apr-22 USD 1 = 1.362 CAD 30-Apr-22 USD 1 = 1.371 CAD 31-May-22 USD 1 = 1.361 CAD 30-Jun-22 USD 1 = 1.374 CAD 08-Jul-22 USD 1 = 1.379 CAD Please provide necessary journal entries for all dates including the transaction date, reporting dates and on settlement date. Please do in excel format