Journal entries for an accounts receivable denominated in Swiss Francs (\$US strengthens and weakens) Assume that your company sells products to a customer located in Switzerland on November 20. The invoice specifies that payment is to be made on February 20 in Swiss Francs (CHF) in the amount of CHF 246,000. Your company operates on a calendar year basis. Assume the following exchange rates: Prepare the journal entries to record the sale (ignore cost of goods sold), the required adjusting entry at December 31 , and the receipt of payment February 20