A U.S. company, sells items abroad. Daisy prices many of these transactions in the currency of the customer. Following are four such transactions made in the last accounting period, plus the direct exchange rates for each date:

Country	Amount	Currency	Spot Rate at Sale	Spot Rate at Collection
Argentina	250,000	Peso	$0.118	$0.121
Canada	400,000	Dollar	0.932	0.954
India	300,000	Rupee	0.016	0.013
South Africa	100,00	Rand	0.091	0.087

Prepare the journal entries made by Daisy Brands to record the above sale and collection transactions.