At the year end, the dollar account bank balance was $5000. The average exchange rate during the year was GHS 1.5:$1. The year end rate is GHS2:$1 The company purchased GHS50,000 182day treasury bill at a discount rate of 22% on Nov 1. Assets have been revalued by GHS25,000 to GHS100,000 Market value of shares held is GHS60,000 but the cost of the investment still remains GHS35,000 on the balance sheet Pass the necessary entries to rectify these matters