Excel Sources Inc. is a U.S. incorporated company. Due to change in exchange rate, it receives $160,000 as payment against an export sale of $165,000. Under the two-transaction perspective: No journal entry will be prepared on the date of sale. Accounts Receivable will be debited for $5,000 on the date of payment. Foreign exchange loss will be recorded for $5,000. The sale will be recorded at $160,000 on the date of sale