Wolfe Computer is a U$.$S$.$ company that manufactures portable personal computers. Many of the components for the computer are purchased abroad, and the finished product is sold in foreign countries as well as in the United States. Among the recent transactions of Wolfe are the following:

October $28$ Purchased from Mitsutonka, a Japanese company, $20,000$ disk drives. The purchase price was $183,000,000,$ payable in $30$ days. Current exchange rate, $$0\mathrm{.}0105$ per yen. $($Wolfe uses the perpetual inventory method; debit the Inventory of Raw Materials account$).$

November $9$ Sold $700$ personal computers to the Bank of England for $615,152$ due in $30$ days. The cost of the computers, to be debited to the Cost of Goods Sold account, was $$518,000.$ Current exchange rate, $$1\mathrm{.}65$ per British pound. $($Use one compound journal entry to record the sale and the cost of goods sold. In recording the cost of goods sold, credit Inventory of Finished Goods$).$

November $27$ Issued a check to Inland Bank for $$1,836,000$ in full payment of account payable to Mitsutonka.

December $2$ Purchased $10,000$ gray$-$scale monitors from German Optical for $1,020,000,$ payable in $60$ days. Current exchange rate, $$0\mathrm{.}7030$ per euro. $($Debit Inventory of Raw Materials$).$

December $9$ Collected dollar$-$equivalent of $615,152$ from the Bank of England. Current exchange rate, $$1\mathrm{.}63$ per British pound.

December $11$ Sold $10,000$ personal computers to Computique, a Swiss retail chain, for SFr$24,166,667,$ due in $30$ days. Current exchange rate, $$0\mathrm{.}6000$ per Swiss franc. The cost of the computers, to be debited to Cost of Goods Sold and credited to Inventory of Finished Goods, is $$7,400,000.$

Required:

Prepare in general journal form the entries necessary to record the preceding transactions.

Prepare the adjusting entries needed at December $31$ for the $1,020,000$ account payable to German Optical and the SFr$24,166,667$ account receivable from Computique. Year$-$end exchange rates, $$0\mathrm{.}7000$ per euro and $$0\mathrm{.}5980$ per Swiss franc. $($Use a separate journal entry to adjust each account balance.$)$

Compute the unit sales price of computers in U$.$S$.$ dollars in either the November $9$ or December $11$ sales transaction. $($The sales price is the same in each transaction.$)$

Compute the exchange rate for the yen, stated in U$.$S$.$ dollars, on November $27.$