FOREIGN TRANSACTIONS Simplex Corp. (a U.S. company) made a sale to a foreign customer on September 15, 2021, for 100,000 FC (foreign currency). Payment was received on October 15, 2021. The following exchange rates applied: Date Exchange Rate September 15, 2021 1FC = $0.50 September 30, 2021 1FC = $0.55 October 15, 2021 1FC = $0.45 Required: Prepare all journal entries for Simplex Corp. in connection with this sale assuming that the company closes its books on September 30 to prepare interim financial statements.