Please answer all of the following thank you!

\begin{tabular}{|l|l|l|} \hline a-2. & Impact on 2020 net income & \\ \hline a-3. & Impact on 2021 net income \\ \hline a-4. & Impact on net income over 2020 and 2021 & \\ \hline \end{tabular} 7 Record the entry to revalue the foreign currency account receivable. 8 Record the entry to adjust the carrying value of the forward contract to its current fair value. 9 Record the foreign exchange gain or loss on the forward contract. 10 Record the amortization of the forward contract premium or discount. 11 Record the receipt of dinars from the foreign customer. 12 Record the settlement of the forward contract. Assuming that Icebreaker designates the forward contract as a fair value hed for the sale and foreign currency forward contract in U.S. dollars. (If no entry required" in the first account field. Do not round intermediate calculations.) 7 Record the entry to revalue the foreign currency account receivable. 8 Record the foreign exchange gain or loss on the forward contract. 9 Record the entry to adjust the carrying value of the forward contract to its current fair value. 10 Record the entry to adjust the net amount recognized as foreign exchange gain or loss to reflect the amortization of the forward contract premium or discount. 11 Record the receipt of dinars from the foreign customer. Record the receipt of 2,400,000 million yuan note. Record the accrued interest for the period 09/30/2020 12/31/2020. Record to revalue the note payable at the spot rate, and record the foreign exchange gain/loss thereof. Record the first annual interest payment, record interest expense for the period 01/01/2021-09/30/2021, and record a foreign exchange gain or loss on the interest payable accrued at 12/31/2020. Record the accrued interest for the period 09/30/2021 12/31/2021. Icebreaker Company (a U.S.-based company) sells parts to a foreign customer on December 1, 2020, with payment of 15,000 dinars to be received on March 1, 2021. Icebreaker enters into a forward contract on December 1, 2020, to sell 15,000 dinars on March 1, 2021. The forward points on the forward contract are excluded in assessing hedge effectiveness and are amortized to net income using a straight-line method on a monthly basis. Relevant exchange rates for the dinar on various dates are as follows: Icebreaker must close its books and prepare financial statements at December 31. a-1. Assuming that Icebreaker designates the forward contract as a cash flow hedge of a foreign currency receivable, prepare journal entries for the sale and foreign currency forward contract in U.S. dollars. a-2. What is the impact on 2020 net income? a-3. What is the impact on 2021 net income? a-4. What is the impact on net income over the two accounting periods? b-1. Assuming that Icebreaker designates the forward contract as a fair value hedge of a foreign currency receivable, prepare journal entries for the sale and foreign currency forward contract in U.S. dollars. b-2. What is the impact on 2020 net income? b-3. What is the impact on 2021 net income? b-4. What is the impact on net income over the two accounting periods? Assuming that Icebreaker designates the forward contract as a fair value hedge of for the sale and foreign currency forward contract in U.S. dollars. (If no entry is re required" in the first account field. Do not round intermediate calculations.) 1 Record the sales and foreign currency account receivable. 12 2 Record the forward contract. 3 Record the entry to revalue the foreign currency account receivable. 4 Record the change in the fair value of the forward contract. 5 Record the foreign exchange gain or loss on the forward contract. 6 Record the allocation of the premium or discount. b-2. What is the impact on 2020 net income? b-3. What is the impact on 2021 net income? b-4. What is the impact on net income over the two accounting periods? (Do not round intermediate calculations. Negative amounts should be entered with a mis \begin{tabular}{|l|l|l|} \hline a-2. & Impact on 2020 net income & \\ \hline a-3. & Impact on 2021 net income \\ \hline a-4. & Impact on net income over 2020 and 2021 & \\ \hline \end{tabular} 7 Record the entry to revalue the foreign currency account receivable. 8 Record the entry to adjust the carrying value of the forward contract to its current fair value. 9 Record the foreign exchange gain or loss on the forward contract. 10 Record the amortization of the forward contract premium or discount. 11 Record the receipt of dinars from the foreign customer. 12 Record the settlement of the forward contract. Assuming that Icebreaker designates the forward contract as a fair value hed for the sale and foreign currency forward contract in U.S. dollars. (If no entry required" in the first account field. Do not round intermediate calculations.) 7 Record the entry to revalue the foreign currency account receivable. 8 Record the foreign exchange gain or loss on the forward contract. 9 Record the entry to adjust the carrying value of the forward contract to its current fair value. 10 Record the entry to adjust the net amount recognized as foreign exchange gain or loss to reflect the amortization of the forward contract premium or discount. 11 Record the receipt of dinars from the foreign customer. Record the receipt of 2,400,000 million yuan note. Record the accrued interest for the period 09/30/2020 12/31/2020. Record to revalue the note payable at the spot rate, and record the foreign exchange gain/loss thereof. Record the first annual interest payment, record interest expense for the period 01/01/2021-09/30/2021, and record a foreign exchange gain or loss on the interest payable accrued at 12/31/2020. Record the accrued interest for the period 09/30/2021 12/31/2021. Icebreaker Company (a U.S.-based company) sells parts to a foreign customer on December 1, 2020, with payment of 15,000 dinars to be received on March 1, 2021. Icebreaker enters into a forward contract on December 1, 2020, to sell 15,000 dinars on March 1, 2021. The forward points on the forward contract are excluded in assessing hedge effectiveness and are amortized to net income using a straight-line method on a monthly basis. Relevant exchange rates for the dinar on various dates are as follows: Icebreaker must close its books and prepare financial statements at December 31. a-1. Assuming that Icebreaker designates the forward contract as a cash flow hedge of a foreign currency receivable, prepare journal entries for the sale and foreign currency forward contract in U.S. dollars. a-2. What is the impact on 2020 net income? a-3. What is the impact on 2021 net income? a-4. What is the impact on net income over the two accounting periods? b-1. Assuming that Icebreaker designates the forward contract as a fair value hedge of a foreign currency receivable, prepare journal entries for the sale and foreign currency forward contract in U.S. dollars. b-2. What is the impact on 2020 net income? b-3. What is the impact on 2021 net income? b-4. What is the impact on net income over the two accounting periods? Assuming that Icebreaker designates the forward contract as a fair value hedge of for the sale and foreign currency forward contract in U.S. dollars. (If no entry is re required" in the first account field. Do not round intermediate calculations.) 1 Record the sales and foreign currency account receivable. 12 2 Record the forward contract. 3 Record the entry to revalue the foreign currency account receivable. 4 Record the change in the fair value of the forward contract. 5 Record the foreign exchange gain or loss on the forward contract. 6 Record the allocation of the premium or discount. b-2. What is the impact on 2020 net income? b-3. What is the impact on 2021 net income? b-4. What is the impact on net income over the two accounting periods? (Do not round intermediate calculations. Negative amounts should be entered with a mis