On January $1,2023,$ Canadian Music International $($CMI$),$ a manufacturer of high$-$end recording equipment based in Toronto, shipped US$$210,000$ worth of inventory to its main US distributor in Chicago, with full payment of these goods due by February $28,2023.$ CMI has a January $31$ year end. A list of significant dates and exchange rates is shown below.

Transaction Date: January $1,2023$ US $$1=$ CDN $$1\mathrm{.}141$

Year$-$End Date: January $31,2023$ US $$1=$ CDN $$1\mathrm{.}137$

Settlement Date: February $28,2023$ US $$1=$ CDN $$1\mathrm{.}145$

The invoice price billed by CMI was US$$210,000.$

$1)$At what value would CMI record the initial sale to its American distributor?