Suppose Pepson sells soft drink syrup to a Russian company on September 12. Pepson agrees to accept 500,000 Russian rubles. On the date of sale, the ruble is quoted at $0.36. Pepson 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, Pepson collects the final amount.
Journalize these three transactions for Pepson.