6. On December 1, 2018, Rollings Ltd. sold goods to Federer Ltd., a company located in Switzerland for 500,000 Swiss francs (CHF). At the date of sale, the spot rate was CHF1 = $1.0329. On the same date, Rollings acquired a 90-day forward contract at a rate of CHF1 = $1.0315. On March 1, 2019, Rollings receives full payment from Federer and delivered the Swiss francs in execution of the forward contract. The spot rate at March 1, 2019 was CHF1 = $1.0287. What amount should Rollings record for the original sale?

a) $516,450

b) $515,750

c) $500,000

d) $514,350

e) None of the above