On 05 Jun/14, Perth Ltd acquires goods on credit from a UK supplier. The goods are shipped FOB sellers warehouse (London) the next day, at a cost of 250,000 and the debt remains unpaid at 30 Jun/16. On 06 Jun/16, the exchange rate is Aud$1.00 = UK 0.46. On 30 Jun/16, the exchange is at Aud$1.00 = UK 0.44. Required: Journalise the above mentioned transaction for the financial year ending 30 Jun/14.