Just Like Ltd is an Australian company. The functional currency of Just Like is A$. It has reporting periods ending on 31 December and 30 June. During the year ended 30 June 2017, Just Like entered into various foreign currency transactions in Euros (€) as follows: 1. On 15 November 2016 Just Like Ltd ordered plant costing €800 000 from an Italian company under a FOB destination contract. On 30 November 2016, the plant was delivered. On 25 January 2017, the invoice for the purchase was paid. 2. On 30 November 2016 Just Like Ltd sold inventory to a German customer for the agreed price of €500 000. The inventory had a cost of $350 000. On 31 January 2017, the sales invoice was paid by the customer. 3. On 1 July 2016, Just Like Ltd made an interest-free loan to a related French company, Attitude Cavaliere, for €1 000 000. The term of the loan is set at 5 years at which time Attitude Cavaliere will be required to arrange its debt finances independently. In accordance with AASB 121, prepare the entries of Just Like Ltd for the half-year to 31 December 2016 and the full year to 30 June 2017. 1 July 2016 €1 = A$1.22 15 November 2016 €1 = A$1.15 30 November 2016 €1 = A$1.2.