In the following General Journal transaction, to what do the numbers 101 and 301 refer? 
Definitions:
Fixed Exchange Rate
A system where the government or central bank sets the official exchange rate in relation to the currency of another nation or the value of gold.
Flexible Exchange Rate
A rate of exchange that is determined by the international demand for and supply of a nation’s money and that is consequently free to rise or fall because it is not subject to currency interventions. Also referred to as a “floating exchange rate.”
Fixed Exchange Rate
A currency system where the value of a currency is pegged against another currency, a basket of currencies, or another measure of value.
Trade Deficits
A situation where a country's imports exceed its exports, indicating that it is buying more goods and services than it is selling abroad.
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