Warrburrt Trade payables

Ignore what the kit did, do you have past papers, they’ve the right treatment of payables…

translate dinars in to dollars at year end cos they are monetray items,
380/5 = 70 thats purchase of PPE
280/4.9 = 57 , this is what you’ve paid from bank
100/4.8 = 20.83 approx 21 this is your liability i.e. increase in payables
the exchange loss is 2, that arose because of the translation of the currencies

so now when you make payables T account, the balancing figure would be 86