On January 1, 2017, Black Inc. sold goods for US$500,000. Black accepted a Notes Receivable at 10% interest annually each December 31. The Note matures on December 31, 2018. The following exchange rates were applicable between 2017 and 2018. The rates indicate the cost (in Canadian dollars) of purchasing 1 U.S. dollar:

January 1, 2017 $1US = CDN $1.4565

Average rate for 2017 $1US = CDN $1.4570

December 31, 2017 $1US = CDN $1.4725

Average rate for 2018 $1US = CDN $1.4600

December 31, 2018 $1US = CDN $1.4425

I'm looking for all the journal entries for the transaction.