Translation of various foreign currency transactions and balances (LO4) On 1 June 2022, Meatpie Led, an Australian company with a functional currency of A$, entered into a number of transactions in NZ$ when the exchange rate was A$1.00 - NZ$1.40. Any assets arising from the NZ$ transactions are still on hand and any liabilities remain unsettled. On 30 June 2022, the exchange rate is A$1.00 - NZ$1.20. Translate each of following items for initial and subsequent measurement as appropriate: (a) Sales revenue and accounts receivable of NZ$20 000 (b) Inventories and accounts payable of NZ$30 000 (c) Plant NZ$50 000 (d) Interest-free borrowings of NZ$200 000