1 3G li.. - A:YA Assignment ( X imports and sells PCs. During December of the current year 2020, X (American), entered into the following transactions: 1 - On 2 December 2020, X purchased computer equipment from a Taiwan company. Contract was denominated in 100000 Taiwan dollar. Direct exchange rate on this date was each Taiwan dollar is $0.052 (Spot). 2- On 31 December 2020, suppose that the exchange rate was [1 TD = $0.054]. 3 - On 1 March 2021, X paid the due amount. The exchange rate is 0.057. X uses two transactions approach. On 31 December 2020. The balance of account payable in the books of X is .a 5000 .b 5200 .c 5400 .d 5700