On September 30, 2017, Ericson Company negotiated a two-year, 3,100,000 dudek loan from a foreign bank at an interest rate of 4 percent per year. It makes interest payments annually on September 30 and will repay the principal on September 30, 2019. Ericson prepares U.S.-dollar financial statements and has a December 31 year-end. a. Prepare all journal entries related to this foreign currency borrowing assuming the following exchange rates for 1 dudek: September 30, 2017 December 31, 2017 September 30, 2018 December 31, 2018 September 30, 2019 $ 0.200 0.205 0.220 0.225 0.250 $ $ $ 5,520 22,080 23,750 Inventory Cost of goods sold Sales Accounts receivable Accounts payable Cash