Marcoola Ltd is a public company listed on the Australian Securities Exchange (ASX). It complies with the requirements of AASB 9 'Financial Instruments', AASB 132 'Financial Instruments: Disclosure and Presentation and AASB 7 'Financial Instruments: Disclosures'. + Data relating to Marcoola Ltd's financial instruments have been extracted from its financial statements and are provided below. # On 1 February 2021, Marcoola Ltd purchased 2,000 options in Mudjimba Ltd at a price of $3.20 each. The options give Marcoola Ltd the right to acquire shares in Mudjimba Ltd at any time within the next two years at an exercise price of $11.00 each. The options are traded on the ASX and at 31 May 2021 the value of the options has decreased to $3.10 per option. Marcoola Ltd acquired the options for speculative purposes. Marcoola Ltd has a 31 May reporting date. REQUIRED: Record these events and transactions in the books of Marcoola Ltd. 1 February, 20214 31 May, 2021