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 $220000. Alabaster Ltd pays the invoice in full on 20 July 2023. Exchange rates are: 15 June 2023 NZ\$1.00 = A $0.95 30 June 2023 NZ\$1.00 = A $0.90 20 July 2023NZ$1.00=A$0.92 What is the journal entry to record the purchase transaction on 15 June 2023? a. DR. Inventories \$231579 CR. Cash $231579 b. DR. Inventories $220000 CR. Accounts Payable $220000 c. DR. Inventories $231579 CR. Accounts Payable \$ 231579 d. DR. Inventories $209000 CR. Accounts Payable \$209000