On September 1, 2014, Bylin Company purchased merchandise from Himeji Company of Japan for 20,000,000 yen payable on October 1, 2014. The spot rate for yen was $0.0079 on September 1, and the spot rate was $0.0077 on October 1. The purchase was paid on October 1, 2014.
 
Part 1:  Did the U.S. dollar strengthen or weaken from September to October and what are the implications for Bylin's business?
 
Part 2:  What journal entry did Bylin record on September 1, 2014?
 
Part 3:  What journal entry did Bylin record on October 1, 2014?