An importer buys goods from an exporter. Terms of Sales states that payment method is cash in advance and delivery method is Free on Board (FOB). The buyer makes the payment, and the seller sends the items. During the export/import processes, following expenses are incurred apart from the cost of goods: Transport to Export Port" 10.000 TL Unloading at the Export Port 600 TL Loading at the Export Port 300 TL Transport to Import Port 3.000 TL Insurance Unloading at Import Port Loading to the Vehicle at the Import Port Import Customs Duties Transport to Destination (Warehouse) %18 VT 100 TL 300 TL 600 TL 8.000 TL 1.000 TL Suppose that you are the importer (buyer) in this case. Please make the necessary accounting entries for the import expenses