Peerless Corporation $($a U$.$S$.-$based company$)$ made a sale to a foreign customer on September $15,$ for $104,000$ crowns. It received payment on October $15.$ The following exchange rates for $1$ crown apply:

Required:

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.

Note: If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.

$1.$ Record the entry for sales on credit.

$2.$ Record the entry for changes in the exchange rate. $(1)$

$3.$ Record the entry for changes in the exchange rate. $(2)$

$4.$ Record the entry for receipt of payment.