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On September 1, 2020, Cot Inc. received an order for equipment from a Russian customer for 200,000 rubles when the U.S. dollar equivalent was $130,000.

On September 1, 2020, Cot Inc. received an order for equipment from a Russian customer for 200,000 rubles when the U.S. dollar equivalent was $130,000. Cot shipped the equipment on October 1, 2020, an...

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