On January 1, 2018, Swifty Incorporated sold services to a Canadian supply company and accepted a three-year note in the amount of 10,100 Canadian dollars. Assume that exchange rates between the U.S. dollar and the Canadian dollar are as follows:

Date		U.S. Dollars per Canadian Dollars
January 1, 2018		$0.96
December 31, 2018		1.00
December 31, 2019		0.92

Provide the journal entries (in U.S. dollars) prepared by Swifty to record the receipt of the note and the exchange gains/losses recognized on December 31, 2018, and December 31, 2019. Ignore any interest on the note. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
	(Made sale in exchange for a note.)
	(Recorded foreign currency exchange rate gain on receivable.)
	(Incurred foreign currency exchange rate loss on receivable.)