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Orstralia Ltd is an Australian company that receives management consulting services from Spin Incorporated. On 15 June 2020, Orstralia received an invoice from Spin amounting to US$5 million for services provided over the period 1 January 2020 to 31 May 2020. On 15 July 2020, Orstralia paid the invoice. The functional currency of Orstralia Ltd is A$ and its financial year ends on 30 June. Applicable exchange rates.
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Question 1: Prepare the entries of Orstralia Ltd to record the effects of the management fee transaction and related cash balance in accordance with AASB 121/IAS 21.
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