Forex accounting

Pushpak Lal (Student CA Final ) (286 Points)

12 June 2018  

Client have made advance payment for EURO 5000 @ rs.80  and accounted the same as advance to suppliers. 

Then, invoice is received for the same 5000 euros .. On that date euro rate is 81.. Should the entry be passed for 80 or 81? please give all entries. 

Thanks in advance.