69. Barter Corp. sold American telecommunications equipment to a British company for 650,000 pounds. On the sale date, the exchange rate was $1.65 per British pound, but when Barter received payment from its customer, the exchange rate was $1.60 per pound. When the foreign receivable was collected, Barter Enterprises: A. Credited Sales for $32,500. B. Debited Cash for $1,040,000. C. Credited Gain on Fluctuation of Foreign Currency for $32,500. D. Debited Loss on Fluctuation of Foreign Currency for $32,500