falcon receives mgmt consulting services from hamilton. 1 june falcon receives an invoice from hamiliton for 3.5M for services provided 1 jan to 31 may 2023. 15 july 2023 falcon paid the invoice. functional currency is AUD and financal year is 30 june 2023. exchange rates are as follows 1/1/23 0.69, 31/5/23 0.63, avg 0.65, 1/6/23 0.58, 30/6/23 0.59 15/07/23 0.62. what are the journal entries to record the effects of the management fee