Camp Limited is a distributor of camping equipment. The financial year end of the company is $31$ December. During the financial year ended $31$ December $2023,$ Camp Limited placed an order for camping equipment to the value of $$400000$ with a USA company on credit. Details of the order are as follows:Order placed $01$ July $2023$Goods delivered FOB $($Shipment$)01$ September $2023$Goods received in store $01$ October $2023$Payment date $31$ January $2024$ The following foreign exchange rates are applicable Spot rate$2023$ $ $=$ R$101$ July $1=5\mathrm{.}6201$ September $1=5\mathrm{.}4601$ October $1=5\mathrm{.}2531$ December $1=5\mathrm{.}12202431$ January $1=5\mathrm{.}20$ The following costs relating to inventory were paid in cash: RandHandling and transport costs $32000$Import duty $12000$ The inventory was still unsold as at $31$ January $2024.$ YOU ARE REQUIRED TO:Pass the journal entry to be recorded at $31$ January $2024$ for the payment of foreign creditors is as follows: $(2$ marks$)$Question $21$ Answera.$($a$)$ Debit foreign creditors, credit bank and foreign exchange gain.b$.($a$)$ Debit foreign creditors and foreign exchange loss, credit Bank.c$.($a$)$ Debit bank, credit foreign creditorsd.None of the answers provided is correct