PT Makara Trading purchased a truck for merchandise distribution on the 1st March 2019 for US $ 80,000. The payment scheme is carried out by paying an advance of 25% of the selling price and the rest is paid in installments on 1 August 2019 and 1 February 2020. PT Makara Trading uses Rupiah as its functional currency and recognizes the profit / loss from the difference in accordance with the applicable accounting standards: