On Dec 10, 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 $10,000 USD On Dec 31, the direct exchange rate was Colombia peso $0.00268 On Jan 10, the direct exchange rate on the settlement date was Colombia peso $0.00320 Prepare the journal entry on the books of Telex Systems, Inc. on: Dec 10 Dec 31 to adjust the accounts Jan 10