Suppose Natural Soda Corp. sells soft-drink syrup on account to a Russian company on September 12. Natural Soda Corp. agrees to accept 200,000 Russian rubles. On the date of sale, the ruble is quoted at $0.36. Natural Soda Corp collects half the receivable on October 18 when the ruble is worth $0.33. Then on November 15, when the foreign-exchange rate of the ruble is $0.39, Natural Soda Corp. collects the final amount. Journalize these three transactions for Natural Soda Corp. Ignore cost of goods sold. (Record debits first, then credits. Exclude explanations from any journal entries.) Sep 12 Next record collection of the receivable that occurred on October 18. Journal Entry Date Accounts Debit Credit Oct 18 Finally record the collection of the receivable that occurred on November 15. Journal Entry Date Accounts Debit Credit Nov 15