Let$$s assume the company leads its books in USD. The company sells goods for $10,000$ GBP on April $15$th for an affiliate $($who leads its books in GBP$).$ The exchange rate is $1$ GBP $=1$ USD.

$$ Please post the entry sale

$$Please post the Invoice receipt in the affiliate books

Now, it$$s month end. The company still shows $15,000$ USD receivable on its books. The exchange rate on April $30$th: $1$ GBP $=1\mathrm{.}6$ USD.

$$Post the month$-$end adjustment in both books