Q$7\mathrm{.}6$ Translation question $1$

Control Land Ltd has a year$-$end of $31$st December $2018$ and uses the Euro $($EUR$)$ as its functional currency.

On $19$th September $2018,$ Control land Ltd purchased goods from a New Zealand company for New Zealand Dollars $($$$)130,000.$

Rates of exchange:

$19$th September $2018$ EUR $1=$ NZD $1\mathrm{.}74$

$18$th November $2018$ EUR $1=$ NZD $1\mathrm{.}56$

$31$th December $2018$ EUR $1=$ NZD $1\mathrm{.}63$

Required:

Show the accounting treatment for the above transactions if:

$($a$)$ A payment of NZD$130,000$ is made on $18$th November $2018.$

$($b$)$ The amount owed remains outstanding at the year$-$end date.