Harris Incorporated had the following transactions:

On May $1,$ Harris purchased parts from a Japanese company for a U$.$S$.$ dollar$$equivalent value of $$8,600$ to be paid on June $20.$ The exchange rates were

May $11$ yen $=$ $$0\mathrm{.}0070$

June $201$ yen $=0\mathrm{.}0075$

On July $1,$ Harris sold products to a Brazilian customer for a U$.$S$.$ dollar equivalent of $$10,200,$ to be received on August $10.$ Brazil$$s local currency unit is the real. The exchange rates were

July $11$ real $=$ $$0\mathrm{.}20$

August $101$ real $=0\mathrm{.}22$

Required:

Assume that the two transactions are denominated in U$.$S$.$ dollars. Prepare the entries required for the dates of the transactions and their settlement in U$.$S$.$ dollars.

Assume that the two transactions are denominated in the applicable LCUs of the foreign entities. Prepare the entries required for the dates of the transactions and their settlement in the LCUs of the Japanese company $($yen$)$ and the Brazilian customer $($real$).$