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 2020, Just Like entered into various foreign currency transactions in Euros () as follows: a) On 15 November 2019 Just Like Ltd ordered plant costing 800 000 from an Italian company under a FOB destination contract. On 30 November 2019, the plant was delivered. On 25 January 2020, the invoice for the plant purchase was paid. b) On 1 July 2019, 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. Applicable exchange rates are as follows: Required In accordance with AASB 121/IAS 21, prepare the entries of Just Like Ltd for the half year to 31 December 2019 and the full year to 30 June .