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Al Minara of Oman, which closes its accounts on 31** March every year, purchased gods from Whales Ltd of Australia on 31.01.2020 amounting to Australian dollar (AS) 12,000 on a four months term. The exchange rate of 1 AS was as follows: 31-01-2020 1 AS = RO.0.404 31-03-2020 1 AS = RO. 0.416 30-05-2020 1A$ = RO. 0.420 How will the transactions be recorded in the books of Al Minara Oman Ltd under dual transaction approach