Stranded Ltd is an Australian company that purchases inventories from Hammers plc, which is an English company. The following information is relevant to a recent acquisition of inventories for $200 000 pursuant to a contract with terms including FOB shipping point. Date Event Exchange rate 11 May 2023 Inventories shipped A$1=10.41 22 June 2023 Inventories delivered A$1=10.42 30 June 2023 End of reporting period A$1=10.43 31 July 2023 Cash payment of f200 000 to Hammers plc A$1=10.39 Required Prepare all of the entries of Stranded Ltd that relate to the foreign currency purchase of inventories in accordance with AASB 121/IAS 21. How would your answer change if the inventories acquired had a net realisable value of $170 000 at 30 June 2023