Mian,Inc,Sells American Gourmet Foods to Merchandisers in Singapore

Mian,Inc.,sells American gourmet foods to merchandisers in Singapore.Prepare the journal entries for Mian to record the following transactions.Include any year-end adjustments.
$$\begin{array} { | l | l | } \hline \text { Dec 20 } &\text{Sold items to Solingen, Inc, for 60,000 Singapore dollars. The exchange rate}\\&\text{was \$ 0.476 per Singapore dollar. The purchase terms were n / 30 .}\\\hline \text { Dec 31 } &\text { The exchange rate was \$ 0.480 per Singapore dollar. }\\\hline \text { Jan 17 }&\text{Received payment from Solingen for the December 20 sale. The exchange rate}\\&\text{was \$ 0.495 per Singapore dollar.}\\\hline\end{array}$$