On $1$ October $2022,$ the Australian company Pilkari Ltd enters a loan agreement with the Bank of Scotland to borrow $2000000$ for a period of $5$ years. The interest on the borrowings is payable half$-$yearly in arrears at the fixed interest rate of $10\%$ p$.$a$.$ with interest payments of $100000($i$.$e$.200000010\%(1)/(2)$ year$)$ due on $31$ March and $30$ September each year. The functional currency of Pilkari Ltd is A$$.$ It has reporting periods ending on $31$ December and $30$ June. Applicable exchange rates during the financial period ending $30$ June $2023$ are as follows.

In accordance with AASB $121/$IAS $21,$ prepare the entries of Pilkari Ltd to record the borrowing transaction, the borrowing costs expense, the borrowings costs paid and the remeasurement of the borrowings at the end of the reporting period.