Seb Ltd, an Australian company, sells goods on credit to Drake Ltd, a New Zealand company. The contract, dated 3 January 2016, is denominated in New Zealand dollars and the contract amounts to NZ$150,000. Drake Ltd settles the contract on 29 July 2016. Relevant exchange rates are as follows:

3 January 2016: A$1.00 = NZ$1.29

30 June 2016: A$1.00 = NZ$1.27

29 July 2016: A$1.00 = NZ$1.35

In accordance with AASB 121, prepare all of the entries of Seb Ltd that relate to the foreign currency sale of goods. Round to the nearest dollar.