(b) On 30 September 2020, Nilai Berhad, whose functional currency is the Malaysian Ringgit, sold goods on credit to a customer in United States for an invoice price amount US$70,000. The foreign trade receivable of US$70,000 was collected on 30 November 2020. Additionally, on 30 September 2020, Nilai Berhad also obtained a Brunei Dollar five years-term loan of B$10 million. The financial reporting year of Nilai Berhad is 31 December 2020. The exchange rates of US$1 and B$1 to Malaysian Ringgit were quoted as follows: Selling Buying 30 September 2020 US Dollar 3.8180 3.7690 30 November 2020 US Dollar 3.7500 3.6300 30 September 2020 Brunei Dollar 2.5012 2.4982 31 December 2020 Brunei Dollar 3.1010 2.9500 Required: Show the journal entries to record the initial recognition, settlement of transaction and subsequent measurement at reporting date of the above transactions in the book of Nilai Berhad. (10 marks)