On April 1, 2017, Mendoza Company borrowed 640,000 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, 2017, and will make a second interest payment on March 31, 2018, when the loan is repaid. Mendoza prepares U.S.-dollar financial statements and has a December 31 year-end. Prepare all journal entries related to this foreign currency borrowing assuming the following exchange rates for 1 euro:

April 1, 2017 .......................... $1.20 October 1, 2017 ...................... 1.30 December 31, 2017 .................. 1.34 March 31, 2018 ...................... 1.38

Need help assistance to solve solution to No. 3, 5, and 6 under DEBIT

No	Date	General Journal	Debit	Credit
1	04/01/2017	Cash	768,000
2	10/01/2017	Interest expense (euro)	20,800
3	12/31/2017	Interest expense (euro)
4	12/31/2017	Foreign exchange loss	89,600
5	03/31/2018	Interest expense (euro)
6	03/31/2018	Foreign exchange loss