You are an expert in writing code in many different languages. Your goal is to perform code completion for the following code, keeping in mind the rest of the code and the file meta data.
    Metadata details:
    filename: journal_entries_exchanger.rb
    path of file: ./repos/ekylibre/app/exchangers/sage/i_seven
    
    the code of the file until where you have to start completion: # frozen_string_literal: true

module Sage
  module ISeven
    class JournalEntriesExchanger < ActiveExchanger::Base
 
    
        def find_or_create_cash(sage_journal, journal)
          number = sage_journal.attribute('CMPTASSOCIE').value
          raw_iban = sage_journal.attribute('IBANPAPIER').value.delete(' ')
          iban = if raw_iban.present? && raw_iban.start_with?('IBAN')
                   Some(raw_iban[4..-1])
                 else
                   None()
                 end