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On May I,2016,British Columbia Brew Supplies Inc

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On May I,2016,British Columbia Brew Supplies Inc.borrowed USS 180,000 from its bank.British Columbia's year-end is December 31,2016.Exchange rates were as follows:
On May I,2016,British Columbia Brew Supplies Inc.borrowed USS 180,000 from its bank.British Columbia's year-end is December 31,2016.Exchange rates were as follows:     Required: Prepare the required journal entries to record receipt of the loan proceeds and for any adjustments required at year-end.
Required:
Prepare the required journal entries to record receipt of the loan proceeds and for any adjustments required at year-end.

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