On 1 June 2023, Laurie Ltd, an Australian company with a functional currency of A$ entered various transactions in NZ$ when the exchange rate was A$1.00 = NZ$1.30. Any assets arising from the NZ$ transactions are still on hand and any liabilities remain unsettled. On 30 June 2023, the exchange rate is A$1.00 = NZ$1.20. Required Record the following economic events in the general journal provided below. 1. Sales revenue and accounts receivable of NZ$20 000. 2. Inventories and accounts payable of NZ$32 000. 3. Plant purchased for NZ$72 000 cash. 4. Interest-free borrowings of NZ$125 000. 1. Sales revenue and accounts receivable To record sales revenue and associated receivable To record end of year foreign currency adjustment 2. Inventories and accounts payable To record accounts payable To record end of year foreign currency adjustment 4. interest-free borrowings To record borrowings To record end of year foreign currency adjustment