On Oct$\mathrm{.}1,2023$ A Palestinian Company purchased Goods from Jordanian Company by $20,000$ JD payable on Jan$\mathrm{.}31,2023,$ the transaction is dominated by JD$.$ The exchange rate of $1$ JD to NIS is as following:

$1JD=$NIS

$\backslash$table$[[$Oct$.1,2023,4\mathrm{.}95],[$Dec$.31,2023,5\mathrm{.}00],[$Jan$.31,2024,5\mathrm{.}2]]$

The Required Entry should be prepared by Palestinian Company on Jan$\mathrm{.}31,2024$ is

A$/$P $4000$

FCT Gain $4000$

True or false $??$