On January 2, 2019, the French company R exported goods to the American company S, at $ 0 0 0 $ 40

A dollar, the agreement spends the following

1. That the American company pays in cash 40% of the contract value on 1/2 | 2019 dated

the agreement.

2. The American company pays the remainder of the transaction value on 12/1/2019

3a The French company prepares its final accounts on 6/30 of each year

The exchange rates are as follows

Date

The exchange rate is dollars

and

1/2/2019

1.80

30/6/2019

1.88

1/12/2019

1.75

On 1/12 the French company R received the remainder of the deal's value in cash

Required /

1 Proof of the necessary records in the records of the French company R

2 Explaining how the exchange rate, after the end of the deal, affected the French exporting company?