Answer:
Exchange rate on September 15: 1 Crown = $0.61; 119,000 Crown = (119,000*$0.61) = $72,590.
September 30 = (119,000*0.65) = $77,350.
October 15 = (119,000*$0.60) = $71,400.
                         JOURNAL ENTRY    
Date          Account                           Debit          Credit
15-Sep	Account receivable         $72,590
                       Sales                                              $72,590
                 (Sale to a foreign customer for 119,000 crown Exchange rate = $0.61)
30-Sep     Account receivable	$4,760
                        Foreign currency exchange gain $4,760
                         ($77,350-$72,590)
15-Oct      Foreign currency exchange loss $5,950
                         Account receivable                               $5,950
                         ($71,400-$77,350)
                Cash                                                $77,350
                         Accounts Receivable                              $77,350