Gen D Ticaret Enterprise purchased goods worth $ 40,000 from abroad with the cash against goods payment method. The rate is 6.00TL / $ on the transaction date. Tax included 590.-TL transportation, 170.-TL insurance, 400.-TL customs tax and 1.180.-TL consultancy fee including VAT were paid in cash for the purchase (VAT rate for Transport and Consultancy is 18%). VAT, which is 18% of the goods sold, was paid in cash when the goods were cleared from customs. The exchange rate on the date when the cost of the goods is paid is 6.50 TL / $. Make the necessary journal and general ledger records by calculating the cost of the purchased goods according to the said information.