Boss Corporation has completed its first export sale to Que Corporation for 50,000 foreign currency units. The current spot rate is $0.70 Boss prepares its financials quarterly. At the most recent interim financial date, the spot rate was $0.65. the company is paid in the following financial period when the exchange rate was $0.80.

1. Record the journal entry to record the export sale
2. Record the journal entry at the interim financial date.
3. Record the journal entry at the payment date. Round your calculations to the nearest dollar.