Germany athletic company Adidas makes a sale of goods to a retailer in Chile on September 15, 20X1. The Chilean retailer agrees to pay 100,000 Chilean pesos for the goods. Their payment is due one month after the sale on October 15, 20X1. Adidas prepares quarterly reports.

Date: Spot Rate (1 Chilean peso to Euro)

9/15/X1 .40

9/30/x1 .42

10/15/X1 .37

Please prepare the journal entries for this transaction.