Please answer the following question :-

Week 10 Fujitsu Ltd purchases inventory from DFO Ltd, a listed British company. Relevant events and the spot rates at each date are shown as follows: Date Event Spot rate 15 March 2019 Order E300,000 of inventory A$1.00 = 60.37 11 May 2019 Purchase takes place as inventory shipped to Fujitsu Ltd| |A$1.00 = 10.41 (FOB) 30 June 2019 End of financial year A$1.00 = 60.43 02 July 2019 Inventory arrives at warehouse A$1.00 = 60.42 14 August 2019 Payment of f300,000 to supplier A$1.00 = 60.39 Required: a) Prepare appropriate journal entries for each relevant event. (Round amounts to the nearest dollar). Show your working. b) What is a qualifying asset? Provide two (2) examples