Wombat Ltd is an Australian company that receives management consulting services from Kangaroo Incorporated. On 15 June 2023, Wombat Ltd received an invoice from Kangaroo incorporated amounting to US\$4 million for services provided over the period 1 January 2023 to 31 May 2023. On 15 July 2023, Wombat Ltd poid the invoice. The functional currency of Wombat Ltd is A $ and its financial year ends on 30 June. Applicable exchange rates are as follows. Required; Prepare the entries of Wombat Ltd to record the effects of the management fee transoction in accordance with AASB 121/AS 21