1. Haye company operates in the country whichin 2020 will bedeclared in hyperinflation conditions for the first time. One of haye's assets is machine tools purchased in late December 2010 for LCU100 million. The consumer price indexes on December 31, 2010and December 31, 2020 were 54,224 and 223,100, respectively. Calculate how much the fixed asset value is restated on December 31, 2020.
2. On March 25, 2021, GEDE company agreed on a service contract with PT SESA worth $1,000. The service will be implemented from May 1, 2021 to July 31, 2021. The contract requires GEDE company toprepay $400 in advance fromApril 1, 2021for the serviceemployment period from May 1 to May30, 2021. The remaining bill will be paid when the contract is completed on July 31, 2021. The functional currency of GEDE company is Rupiah (IDR). Prepare a journal createdby GEDE company in the servicework period of May 1 - May 30, 2021. The spotrate is known as follows:

Date	exchange rate in Rupiah (IDR)
March 25 2021	14.000,0000
April 1 2021	14.150,0000
May 1 2021	14.100,0000
July 31 2021	14.750,0000