For the export of 50.000 $ for which Gen D Ticaret has received payment in return for the goods with FCA delivery method, 2.360.-TL including VAT, 590.-TL Insurance, 4000.-TL Customs Fee, 1.180.-TL Consultancy Fee including VAT and 800 -Payed the fee in TL. (The VAT rate for Transport and Consultancy is 18%). Exchange rate is $ 1: 5.00.-TL on the export date. Make the necessary journal and general ledger records for these transactions.