On November 1, 20X3, the Penguin Corporation, a US corporation, sold a machine to Shearwater Corporation, a UK company. The selling price was $9,600 (6000) and Shearwater agreed to pay in pounds on February 1, 20X4. Both corporations are on a calendar year accounting period. Assume that the spot rates for the British pound on November 1, 20X3: $1.60 December 31, 20X3: $1.63 February 1, 20X4: $1.58 Required: 1- Record the transactions in the General Journals of Shearwater Corporation on the dates below: Date G