2 On September 1, 20x2, Jackson Company entered into a 60-day forward contract denominated in euros. The company's fiscal year ends on September 30th. Various exchange rates are provided below: 9/1/x2 9/30/x2 Spot Rate $0.75 $0.70 30-day forward rate 0.73 0.72 60-day forward rate 0.74 0.73 What exchange rate will be used to value the contract for preparation of the annual financial statements