JOURNAL ENTRY OF EXPORT SALE

WHAT ARE THE ACCOUNTING ENTRIES FOR EXPORT SALES OF THE FOLLOWING TYPE
SALES VALUE US$.10000.00
FREIGHT CHARGES US$. 1000.00
NETT F.O.B. VALUE US$. 9000.00
Customs Exchange Rate on LET EXPORT DATE $1= ₹.62.00
BUYER Name : XYZ •
ALSO THERE IS TAX VALUE = 354808 (INR)
IGST IS = 3548 (INR)

ON PAYMENT OF IGST [NO BOND OR LUT] • ALSO IF SHIPPED UNDER LUT/BOND