In the revenue account, there is a credit for 313.44 USD and a credit for 500.00 CAD. In the trade account, there is a debit for 313.44 USD, a debit for 500.00 CAD, a credit for 313.44 USD, and a credit for 500.00 CAD. In the cash account, there is a debit for 313.44 USD and a debit for 347.33 EUR. In the clearing account, there is a debit for 313.44 USD, a debit for 500.00 CAD, a credit for 313.44 USD, and a credit for 500.00 EUR.