Foreign currency sales

There is a customer who paid by foreign currency.   Normally, their sales is in Canadian dollars. But this time, they paid by US currency. 

It is supposed to be $100.00 canadine. But they paid in $80.00US dollars. Then, we deposited  $80.00US into our US bank account.

How do I enter this transaction ?  Should I create new account for this customer with US currency ?

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