Chow Jewellery Group Limited (CJG) manufactures and sells platinum and gold jewellery products. CJG operates retail networks in Hong Kong, Mainland China, Japan, and Korea. CJG reports its financial statements in Hong Kong dollars (HK$), its functional and presentation currency. Part A (5 marks) On 3 October 2021, CJG purchased gold cutting equipment from Japan at JP1,425,000, to be settled on 21 January 2022. CJG records such foreign currency transactions in HK$. The JP and HK$ spot rates are: Required: (Support with detailed calculations and round to the nearest HK$.) A. Show any exchange gain or loss for CJG on 31 December 2021, and 21 January 2022, respectively. (5 marks)