Peerless Corporation $($a U$.$S$.-$based company$)$ made a sale to a foreign customer on September $15,$ for $106,000$ crowns. It received payment on October $15.$ The following exchange rates for $1$ crown apply:

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

September $15$ $ $0\mathrm{.}60$

September $300\mathrm{.}66$

October $150\mathrm{.}62$

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.

Please answer the A$,$ B$,$ C$,$ and D$.$

A$.$ Record the entry for sales on credit. $(09/15)$

B$.$ Record the entry for changes in the exchange rate. $(09/30)$

C$.$ Record the entry for changes in the exchange rate. $(10/15)$

D$.$ Record the entry for receipt of payment. $(10/15)$