Southerland Corporation, a U$.$S$.$ video games manufacturer, had several foreign exchange transactions during $2023$ and $2024.$

$2023$

$10/01/23$ Southlerland sold office equipment to a firm in Oman for $100,000$ rial. Payment is to be received in Omani rial in six months on April $1,2024.$ The spot rate for the Omani rial dinar is $$2\mathrm{.}65.$

$11/01/23$ Contracted to deliver inventory to a firm in Poland on January $31,2024.$ The contract was for $725,000$ Polish zloty due on May $1,2024.$ To hedge against the future commitment, Southerland acquired a forward exchange contract. The six$-$month contract is to sell $725,000$ Polish zloty to the broker on June $4,2024$ at a forward rate of $$0\mathrm{.}20.$ The spot rate on for the Polish zloty on November $1,2023$ is $$0\mathrm{.}25.$

$12/31/23$ Adjusted the accounts when the spot$/$current rate and forward rate for the Polish zloty is $$0\mathrm{.}18$ and $$0\mathrm{.}21,$ respectively, and the current rate for the Omani rial is $$2\mathrm{.}66.$

$2024$

$01/31/24$ Delivered inventory to the firm in Poland. Southerland uses the perpetual system to record inventory transactions and the cost to manufacture the inventory was $$125,000.$ The spot rate and forward rate for Polish zloty is $$0\mathrm{.}27$ and $$0\mathrm{.}26,$ respectively.

Required: Prepare all journal entries to record the above transactions through January $31,2024.$Show all work for how you cale up with amounts in the general entries. Also, the equipment is sold for $100,000$ not $10,000$ on $10/1/23.$ So if the anwer is $26,500$ for the first entry i would like to know how you came to that answer because $100,000$ x $2\mathrm{.}65$ does not equal $26,500$ but $10,000$ x $2\mathrm{.}65$ does equal $26,500.$ however, the equipment is being sold for $100,000$ so i would appreciate clarity on the first entry for $10/1/23$ and the calculation for How you got the answer.