Gossjankowski Farms exports wheat to Germany. In the space provided below, prepare journal entries to record the following events. Nov. 15. 2017: Sold wheat to a German restaurant chain at a price of 2 million euros, due in 90 days. The current exchange rate is $0.80 U.S. dollars per euro. (Gossjankowski uses the periodic inventory method.) Dec. 31. 2017: Gossjankowski made a year-end adjusting entry relating to the account receivable from the German restaurant chain. The exchange rate at year-end is $0.85 U.S. dollars per euro. Feb. 15, 2018: Received a check for $1,640,000 from the InterContinental Bank in full settlement of the receivable from the German restaurant chain. The exchange rate at this date is $0.82 U.S. dollars per euro. 2017 Nov.15 General Journal RO N Dec.31 R ON 2018 Feb.15