On April $1,2023,$ Mendoza Company $($a U$.$S$.-$based company$)$ borrowed $540,000$ euros for one year at an interest rate of $5$ percent per annum.

Mendoza must make its first interest payment on the loan on October $1,2023,$ and will make a second interest payment on March $31,2024,$ when the loan is repaid. Mendoza prepares U$.$S$.$ dollar financial statements and has a December $31$ year$-$end.

Required:

Prepare all journal entries related to this foreign currency borrowing, assuming the following exchange rates for $1$ euro:

Note: If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry

Required" in the first account field.

$1.$ Record the borrowing of the foreign loan.

$2.$ Record the first interest payment on the foreign loan.

$3.$ Record the year$-$end interest accrual on the foreign loan.

$4.$ Record the year$-$end adjustment to the foreign loan.

$5.$ Record the second interest payment and foreign exchange gain or loss.

$6.$ Record the repayment of the loan and foreign exchange gain or loss.

$*$Please format answers in the exact order they are formatted in the question!