Show me the steps to solve Hedging a Forecasted Sale Transaction

$\backslash$table$[[,\backslash$table$[[$Forward rate for dellivery$],[$May $31,2018]]],[$December $10,2017,$$$0\mathrm{.}8844,$$$0\mathrm{.}8842],[$January $31,2018,0\mathrm{.}8835,0\mathrm{.}8833],[$March $1,2018,0\mathrm{.}8801,0\mathrm{.}8799],[$May $31,2018,0\mathrm{.}8753,-]]$

Prepare the journal entries to record the above events, including January $31,2018$ adjusting entries.