Peerless Corporation $($a U$.$S$.-$based company$)$ made a sale to a foreign customer on September $15,$ for $101,000$ crowns. It received payment on October $15.$ The following exchange rates for $1$ crown apply:

Date U$.$S$.$ Dollar per Crown

September $15$ $ $0\mathrm{.}61$

September $300\mathrm{.}65$

October $150\mathrm{.}61$

Prepare all journal entries for Peerless Corporation in connection with this export sale, assuming that the company closes its books on September $30$ to prepare interim financial statements.