E 12-3 Denominated purchase transaction entries A U.S. company Sally Inc. purchased merchandise from Hein AG for $10,000, and from Lemo NV for 15,000 on December 20, 2013 when the spot rate for the euro is $0.713. Sally closed its books on December 31,2013-when the spot rate for euro is $0. 718-and paid for the purchase on January 15, 2014 when the spot rate for euro was $0.710 i REQUIRED: Prepare all the necessary journal entries to account for the transactions above