Utah Ranchers Exports Beef to Japan

Utah Ranchers exports beef to Japan. In the space provided below, prepare journal entries to record the following events.
2010
Nov. 1 Sold beef steaks to a Japanese restaurant chain at a price of 1 million yen, due in 90 days. The current exchange rate is $0.0101 U. S. dollars per yen. (Utah uses the periodic inventory method.)
Dec. 31 Utah made a year-end adjusting entry relating to the account receivable from the Japanese restaurant chain. The exchange rate at year-end is $0.0102 U. S. dollars per yen.
2011
Feb. 1 Received a check for $10,300 from the Universal Bank in full settlement of the receivable from the Japanese restaurant chain. The exchange rate at this date is $0.0103 U. S. dollars per yen.
$$\begin{array} { | l | l | l | l |} \hline \text { 2010 } & \text { General Journal } &\quad\quad&\quad\quad\quad \\\hline \text { Nov. 1 } & & \\\hline & & \\\hline & & \\\hline & & \\\hline & & \\\hline & & \\\hline & & \\\hline \text { Dec. } 31 & & \\\hline & & \\\hline & & \\\hline & & \\\hline & & \\\hline & & \\\hline 2011& & \\\hline \text { Feb. 1 } & & \\\hline & & \\\hline & & \\\hline & & \\\hline\end{array}$$