How can I book a journey entry for convert from CAD to USD?

SUGGESTED

How can I book a journey entry for convert from CAD to USD? Which one is correct in below?
DR: bank - USD 100
realized exchange rate gain/loss 30
CR: bank - CAD 130
OR:
DR: bank - USD 100 (CAD128 if I can setting the exchange in Sage 50)

Not sure which JE is available in Sage 50?