On 1 July 2021 Brown Ltd, an Australian company, provides some consulting advice to the California Tropicana Company, an American organisation for an agreed fee of US$150,000. The amount is paid into the American bank account of Brown Ltd on 1 July 2021. Brown Ltd has left these monies in the American bank account, which pays interest at a rate of 5% per annum. Brown Ltd will collect this money from their American bank account on 30 June 2023. The relevant exchange rates are as follows: On 1July 2021 A$1.00 = US$.70 and on 30 June 2023 A$1.00 = US$.80 Provide the following Show all the journal entries (as discussed above) in the financial records of Brown Ltd for the year ended 30 June 2023 (to simplify your response the concept of time value of money will be ignored in this instance). Show all workings. Please write your answer in the grey text box provided below