Peerless Corporation (a U.S.-based company) made a sale to a foreign customer on September 15, for 114,000 crowns. It received payment on October 15. The following exchange rates for 1 crown apply:

Date	U.S. Dollar per Crown
September 15	$	0.59
September 30		0.64
October 15		0.62

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.