GMOTA ltd enters into a binding contract with INDUROBOTICS plc for them (UK company) to build a spray painting unit for use in their car manufacturing for pound 1875000 on 12th october 2014. Construction is completed on 5th may 2015 and is shipped that day, FOB Southhampton (UK). As at 30th june 2015 the debt is still outstanding. Title for the unit occured when FOB. Round off to nearest dollar.

Exchange rates are as follows:

12/10/2014 AUD 1= Pound 0.52

05/05/2015 AUD 1= Pound 0.43

30/06/2015 AUD 1= Pound 0.45

Required: Prepare the journal entries for the three dates.