On September 20, 2020, Oriole Ltd. entered into a forward contract with the local bank to purchase 19,400 (euros) for $28,000 Canadian dollars in two months' time. On September 30, Oriole's year-end, the fair value of the forward contract (representing the present value of the contract's future cash flows) was $100. Prepare the journal entries on September 20 and September 30, 2020. (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 O for the amounts.) Date Sept. 20: Sept. 30: Account Titles and Explanation Debit Credit