Extra Credit: Suppose you have a contract to sell 1 million cell phones to a Kenyan company for 1.5 billion Kenyan Shillings! You are going to be rich! . At the time of the contract, $1 = 31 Kenyan Shillings. Today, at time of payment, 1 Shilling = $.05 (5 cents). Please show the journal entries for the contract date, and then the journal entry for the date your company was being paid. Hint: There is a gain or loss