On Dec $10,$ Telex sold seven office computers to a company located in Colombia for $8,541,000$ pesos. On this date, the spot rate was $365$ pesos per U$.$S$.$ dollar. The computers were purchased for USD $10,000.$

On Dec $31,$ the direct exchange rate was Colombia peso $$0\mathrm{.}00268$

On Jan $10,$ the direct exchange rate on the settlement date was Colombia peso $$0\mathrm{.}00320$

Prepare the journal entry on the books of Telex Systems, Inc. on:

$$ Dec $10$

$$ Dec $31$ to adjust the accounts

$$ Jan $10$