Record the following transactions which are denominated in foreign currency units (fcu). The following spot rates for the fou are available: June 1 June 30 July 1 $1.70 $1.75 $1.60 June 1 - A U.S. company sells its goods to a foreign company for 180,000 fcu. The goods cost the U.S. company $250,000. (Record the sale and the cost of goods sold.) June 30 - U.S. company's year end. July 1 - The U.S. company receives payment for the goods