PART B 3. Blankets & Tents Limited is a company based in South Africa involved in the manufacture and supply of blankets, tents and related products. In the current year, the company Imported a container of blankets and tents for refugee/displacement purposes from an American company. Total invoice value after discount was $150 000. The container was ordered on the 15th of March 2019 then shipped on the 6th of July 2019 (CIF) and arrived in South Africa on the 1st August 2019. The company sold 80% of the goods ordered to a local humanitarian organization by the 31st of December 2019 with a markup on 20% on cost. Payment of the goods took place on the 15th of January 2020 as requested by the supplier. Blankets & Tents Limited has a 31st December year end. DATE EXCHANGE RATE 15 March 2019 $1 = 15 6 July 2019 $1 = 15,2 1 August 2019 $1 = 15,6 31 December 2019 $1 = 15,1 15 January 2020 $1 = 14,9 Show all the journal entries in the books of Blankets & Tents Limited for the year ended 31 December 2019 and 31 December 2020. Please include narrations and dates and workings marks awarded! (24)