Water Purifying Oman Ltd procured goods worth US$ 48,000 from Thomson Jerry Co., Ltd on 25-1-2019 on a Credit months term. The exchange rates of 1$ were as follows: 23/1/2019 1$ = 0.9345 16/2/2019 1$ = 0.9358 15/3/2019 1$ = 0.9400 16/8/2019 1$= 0.9398 Your are required to record the above transactions in the books of Water purifying Oman Ltd under a) Single transaction approach b) Multiple transaction approach