Borrow fixed assets 500*6.9=3450

Credit accounts payable 3450

End of term:

Debit accounts payable 500*(6.9-6.8)=50.

Loan Finance Expense-Exchange Gain/Loss 50

Payment:

Borrow accounts payable 3400

Loan bank deposit 500*6.75=3375

Financial expenses-exchange gains and losses 25