Bering Hats Corp. exports original cowboy hats to Disney Land Paris. Record the following transactions into the Journal.

Nov. 22nd :    Bering Hats Corp. sold 150,000 original cowboy hats at a unit price 20 EURO, due in 45 days. The current exchange rate is 1.075 US$ per 1.00 EURO.
Dec. 31st :     Bering Hats Corp. made a year-end adjusting entry to the Account Receivables from Disney Land Paris. The exchange rate at year-end is 1.050 US$ per 1.00 EURO.
Jan. 27th :     Bering Hats Corp. received a wire transfer from Disney Land Paris. The exchange rate at this date is 1.085 US$ per 1.00 EURO