foreign currency translationOn April a,A.C.Corporation,a calendar-year U.S.electronics manufacturer,buys 32.5 million yen worth of computer chips from the Sando Company paying 10 percent down,the balance to be paid in 3 months.Interest at 8 percent p

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foreigncurrencytranslationOnAprila,A.C.Corporation,acalendar-yearU.S.electronicsmanufacturer,buys32.

foreign currency translationOn April a,A.C.Corporation,a calendar-year U.S.electronics manufacturer,buys 32.5 million yen worth of computer chips from the Sando Company paying 10 percent down,the balance to be paid in 3 months.Interest at 8 percent p
foreign currency translation
On April a,A.C.Corporation,a calendar-year U.S.electronics manufacturer,buys 32.5 million yen worth of computer chips from the Sando Company paying 10 percent down,the balance to be paid in 3 months.Interest at 8 percent per annum is payable on the unpaid foreign currency balance.The U.S.dollar/Japanese ye exchange rate on April 1 was $a.00￥120; on July 1 it was $1.00 ￥110.
Required:Prepare dated journal entries in U.S.dollars to record the incurrence and settlement of this foreign currency transaction assuming:
a.A.C.Corporation adopts a single-transaction perspective,and
b.it employs a two-transactions perspective.
我要的是具体的做题过程，

foreign currency translationOn April a,A.C.Corporation,a calendar-year U.S.electronics manufacturer,buys 32.5 million yen worth of computer chips from the Sando Company paying 10 percent down,the balance to be paid in 3 months.Interest at 8 percent p
4月1,ACCorporation,日历年度USelectronics制造商,购买从参道公司三千二百五十○点〇〇万日元计算机芯片值得付出了百分之十,余额将在3个月内支付.8每年百分之二的利息是按未付外汇资产.在美元/日本4月1日你们的汇率为a.00￥120; 7月1日是1.00元￥110.要求：准备给美元结算日记记记录和本外币交易结算假设：1 .ACCorporation采用单交易的角度来看,和b它采用了两个交易观点.

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