On April 1, A.C. Corporation, a calendar-year U.S. electronics manufacturer, buys 32.5 million yen worth of computer chips from the Hidachi 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 balance. The U.S. dollar/Japanese yen exchange rate on April 1 was $1.00=¥93.6250;on July 1 it was $1.00=¥93.5283. Required: Prepare dated journal entries in U.S. dollars to record the incurrence and settlement of this foreign currency transaction assuming a. single-transaction perspective and b. two-transaction perspective