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30. Gains and losses from fluctuations in exchange rates on transactions carried out in a foreign currency are reported in: A. The balance sheet, as

30. Gains and losses from fluctuations in exchange rates on transactions carried out in a foreign currency are reported in: A. The balance sheet, as an adjustment to stockholders' equity. B. The income statement. C. The footnotes to the financial statements. D. The statement of retained earnings

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