Can you help me with this requirement E please? I previously requested help on this one and majority of them were incorrect twice. I attached what was answered and what was incorrect on the last snip.

Assume that, on August $15,$ the company forecasted the purchase of beer on October $15.$ On August $15,$ the company acquired a two$-$ month call option on $312,000$ euros. The company designated the option as a cash value hedge of a forecasted foreign currency transaction. The time value of the option is excluded from the assessment of hedge effectiveness, and the change in time value is recognized in net income over the life of the option. Prepare journal entries to account for the foreign currency option and import purchase. Note: If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field. Do not round intermediate calculations.