Assume that the contract was entered into to speculate in future exchange rate fluctuations. Prepare the journal entries that would be made by Oriole Company on November 2, December 31, and March 1. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Round answers to 0 decimal places, e.g. 5,125. List all debit entries before credit entries.)