Account Exchange Rate

a$.$ Sales $$0\mathrm{.}27$

Inventory

Equipment

Rent expense

Dividends $$0\mathrm{.}28$

Notes receivable $$0\mathrm{.}00$

Accumulated depreciation$$equipment

Salary payable

Depreciation expense

b$.$ Sales

Inventory

Equipment

Rent expense

Dividends

Notes receivable

Accumulated depreciation$-$equipment

Salary payable

Depreciation expense