Can you explain what do you mean by revaluing the currency?

I have to go back to my previous illustration:

The attached transaction for example is showing a transaction of USD57,755 and it is being converted to CAD78,994.69.

Are you saying that we should be revaluing the currency so that this transaction will be showing as CAD57,755 and therefore, we can reconcile this transaction with the bank statement because the bank statement is showing USD57,755?

Is this what you mean by revaluing the currency? If so, I don't think this is the solution to the problem. 

If this is not what you mean by revaluing the currency, then, can you explain what do you mean by revaluing the currency?