B- On June 1, 2017, XYZ Company in US sold inventory to Nature Inc. in UK for 60,000 pounds when the spot rate was 1.30 dollars. The invoice was paid by Nature on February 3, 2018, when the spot rate was 1.40 dollars. On December 2017 the spot rate was 1.50 dollars. Required: 1. Prepare the required journal entries at XYZ Company. 2. Did the U.S. dollar strengthen or weaken from June to February and what are the implications for XYZ business