13 On 1 March 2014 Drouyn plc, a Scottish company, enters into a binding agreement with a Spanish company, which requires the Spanish company to construct an item of machinery for Drouyn plc. The cost of the machinery is 750,000. The machinery is completed on 1 June 2014 and shipped FOB Barcelona on that date. The debt is unpaid at 30 June 2014, which is also Drouyn plc's reporting date. LO 24.3 The exchange rates at the relevant dates are: 01 March 2014 1.00 1.20 01 June 2014 1.00 1.30 30 June 2014 1.00 1.25 REQUIRED PHOTO WRIVER Provide the required journal entries of Drouyn plc for the year ending 30 June 2014.