3-3 Provide the journal entries to record the exchange differences on the loan and interest for the year ended 30 September 2016. 3-1 complete the table below for the exchange differ of the alphabet with the corresponding amount. State whether amounts are gains or losses where applicable: \begin{tabular}{|l|c|c|c|} \hline Initial recognition & s & Exchange rate & b \\ \hline Forex difference 2016 & 250000 & a & e \\ \hline Translation date 30/09/2016 & 250000 & d & f \\ \hline Forex difference 2017 & & g & h \\ \hline Translation date 30/092017 & 25000 & & \\ \hline \end{tabular} 3