$4\mathrm{.}2)$ FG Ltd has a functional currency of Rands. It has decided to present the financial statements in the

currency of the Botswana Pula

In $2022,$ the exchange rate is as follows:

$1$ Rand $=2\mathrm{.}5$ Pula AVERAGE RATE

$1$ Rand $=2\mathrm{.}8$ Pulas SPOT RATE $(31$ December $2022$

Account payable R$325000$

Accounts receivable R$221000$

Bank R$220000$

PPE R$565000$

Investment $-$ fair value R$65000$

General Reserve R$265000$

Ordinary Share Capital R$200000$

Long term Loan R$260000$

Sales R$1540000$

Cost of sales R$1260000$

Operating expenses R$154000$

Tax R$105000$

Translate the amount in the presentation currency in a trial balance format?