Bank A (Paris) and Bank B (London) have correspondent banking relationship with each other. Bank As balance sheet shows that it has 500 and 300 at bank B. Bank Bs balance sheet shows that it has 800 and 400 at bank A. The current exchange between euro and pound is 1.00 = 1.15. If bank A buys 120 from bank B, which one of the followings show the liability of bank A in its balance sheet after the transaction?