You have the below information: Banks 10.000.000 Accounts receivable 15.000.000 Industrial Equipment 20.000.000 Supplier 30.000.000 Bank Loan 5.000.000 Capital 10.000.000 Further information: - The company acquired industrial equipment for $ 10,000 at the date of acquisition the dollar was worth 2,000 LL. The company has signed with the suppliers a closed contract to pay the amount after 2 years. - The balance in banks breaks down as follows: $ 4,000 and 4,000,000 LL. - the suppliers represent the credit balance of several accounts totaling $ 20,000. - The "bank loan" account amounts to $ 3,000 on 31/12 / 2019 - The item "accounts receivable" includes the following values: $ 4,500 and 7,500,000 LL. Required: 1- Determine the necessary adjustments and corresponding entries knowing that the exchange rate of the dollar at 31/12 / 2019 was at 5,300 LL. 20 points 2- Explain the accounting standard used to pass the above entries. 5 points. Multi-Line Text.