Quantum Company Imports Goods from Different Countries $\times$ ? for the Year Ended December 31,2008? for the Year

Quantum Company imports goods from different countries.Some transactions are denominated in U.S.dollars and others in foreign currencies.A summary of accounts receivable and accounts payable on December 31,2008,before adjustments for the effects of changes in exchange rates during 2008,follows:
The spot rates on December 31,2008,were:
The average exchange rates during the collection and payment period in 2009 are:
Required:
1)Prepare the adjusting entries on December 31,2008.
2)Record the collection of the accounts receivable and the payment of the accounts payable in 2009.
3)What was the foreign currency gain or loss on the accounts receivable transaction denominated in SFr for the year ended December 31,2008? For the year ended December 31,2009? Overall for this transaction?
4)What was the foreign currency gain or loss on the accounts receivable transaction denominated in $\times$ ? For the year ended December 31,2008? For the year ended December 31,2009? Overall for this transaction?