Stumpy Company sold goods to a foreign customer on June 2. The transaction was denominated in foreign currency units with a U.S. dollar equivalent of $78,000. On June 2, $1 U.S. dollar = 22.483 FCU. The customer paid Stumpy on June 29 when the exchange rate was $1 U.S. dollar = 23.38232 FCU. Prepare the June 29 journal entry to revalue the foreign currency transaction to U.S. dollar equivalent value.