Answer Happy

Please answer the following question below:
2) On December 31, 2017, Daisy Inc, a Vietnamese company, makes
a sale and ships goods to Rose Inc, a US company
+) Sales price is 5000 US dollars
+) Rose Inc agrees to pay in US dollars by bank account on
February 1, 2018
+) Spot Rate as of December 1, 2017 is 22,730 VND per US
dollar
+) Spot Rate as of December 31, 2017 is 22,720 VND per US
dollar
+) Spot Rate as of February 1, 2018 is 22,740 VND per US
dollar
+) Daisy Inc has a December 31-year-end
Required:
1) How Daisy Inc records the sale (in VND) on December 1,
2017?
2) How Daisy Inc records the journal entry on December 31,
2017?
3) How Daisy Inc records the journal entry on February 1,
2018?