ABC Ltd is an Australian company with a functional currency of A$$.$ It has reporting periods ending on $31$ December and $30$ June. During the year ended $30$ June $2024,$ ABC Ltd entered into various foreign currency transactions in Euros $().$ On $30$ November $2023,$ ABC Ltd sold inventories to a German customer for the agreed price of $250000.$ The inventories had a cost of $ $175,000.$ On $31$ January $2024,$ the sales invoice was paid by the customer.

Applicable exchange rates are as follows.

$30$ Nov. $20231=$A$$1\mathrm{.}30$

$31$ Dec. $20231=$A$$1\mathrm{.}25$

$31$ Jan. $20241=$A$$1\mathrm{.}21$

$30$ Jun. $20241=$A$$1\mathrm{.}35$

Required

In accordance with AASB $121/$IAS $21,$ prepare the entries of ABC Ltd for the half year to $31$ December $2023$ and the full year to $30$ June $2024.($Ensure that your answers are rounded correctly up or down to the nearest dollar.$)$