Bolton Company keeps its accounts in TL. The company purchased 10,000 Euro on April 5, 2018 (1 = 4.0561 TL). The foreign currency was kept in the safe of company. On December 31, 2018, 1 was 6.0422 TL. On February 19, 2019, the company sold 10,000 . At that date, 1 was 5.9958 TL. Required: Make the necessary journal entries.