Alabaster Ltd has a functional currency of A$. On 15 June 2023, Alabaster Ltd purchases goods on credit terms from a New Zealand supplier for NZ$200 000. Alabaster Ltd pays the invoice in full on 20 July 2023. Exchange rates are: 15 June 2023 NZ$1.00 = A$1.05 30 June 2023 NZ$1.00 = A$0.93 20 July 2023 NZ$1.00 = A$0.98 What is the journal entry to record the purchase transaction on 15 June 2023? a. DR Inventories $190 476 CR Accounts Payable $190 476 b. DR Inventories $210 000 CR Accounts Payable $210 000 c. DR Inventories $200 000 CR Accounts Payable $200 000 d. DR Accounts Receivable $210 000 CR Sales $210 000