Delayla Bouquet France, the French subsidiary of a British company, Delayla Bouquet British has just received 4.4 million of additional investment from its British parent. Part of the investment is a payment of 0.9 million computer system that was shipped from Britain directly. The 3.5 million remainder was financed by the parent by issuing euro-denominated Eurobonds to investors outside of France. Delayla Bouquet France is holding those Euros in its Paris bank account. Show the debit and credit transaction flows in ledger and explain.