Regarding accounting of import invoices

Purchase a/c Dr 60
to supplier 60

supplier a/c Dr 60
foregin exchange fluctuation reserve a/c Dr 5
to cash a/c 65

at the end of the year

p&l a/c Dr 5
to foregin exchange fluctuation reserve a/c 5

Thank you for your response , let me clarify that as per bill of entry USD was 65 in this case which usd should I taken