ii$.$ Sohar Company which closes its accounts on $31/12,$ sold goods to American Company on $1/11/2022$ amounting to $630000$ USD on a four$-$month term. The exchange rates as follows:

$\frac{1}{11}\frac{?}{20221}$ OMR$=2\mathrm{.}57$ USD$\frac{31}{12}\frac{?}{2022}1$ OMR$=2\mathrm{.}63$ USD$\frac{1}{3}\frac{?}{2023},1$ OMR $=2\mathrm{.}66$ USD

Required: Record the journal entries in the accounts of Sohar Company.