UN financial year ends on $31$ December $2022$ and its reporting currency is the US Dollars $($US$$).$ The Agency reporting framework is the IPSAS accruals. As the Head of Field Finance, explain how you will account for the following transactions as at $31$ December $2022$ and propose the relevant journal entries. The exchange rates as at $31$ December $2022$ were $0\mathrm{.}8$JD:$1$US$ and $0\mathrm{.}9$EUR:$1$US$$.$

$($i$).$ UN undertook a workshop in Asanta Hotel on $15$ December $2022$ at a cost of JD$5,600.$ UN has not accounted for the transaction as it has yet to receive the official invoice from Asanta Hotel. UN finally received the invoice on $2$ February $2023.$ The exchange rate at the date of the transaction was $0\mathrm{.}7$JD:$1$US$ and the date the invoice was received was $0\mathrm{.}65$JD:$1$US$$.$