(a) Discuss the difference between spot rate and forward rate. [Bincangkan perbezaan antara kadar spot dan kadar hadapan] (3Marks/ Markah) (6) Explain the concept of hedging with an example. Bincangkan konsep sakatan dengan satu contoh] (4Marks/ Markah) (d) Hedging strategies reduce uncertainty and limit losses without significantly reducing the potential income. Compare the TWO (2) most popular instrument of hedging foreign currency forward contract and foreign currency options contract [Strategi "hedging adalah untuk mengurangkan ketidakpastian dan menghadkan kerugian tanpa mengurangkan dengan ketara perolehan pendapatan Bezakan DUA (2) instrument yang paling popular di dalan sekatan kontrak tukaran asing kontrak hadapan dan tukaran aring opsyen fontrak] (4 Marks/ Mokah) (e) Bukit Chabang Global made a sale to a foreign customer on 15th September, 2019 for 100,000 foreign currency unit (FCU). Payment was recerved on 15th October, 2019. The following exchange rates apply [Buit Chabang Global telah membuat jualan kepada pelanggan asing pada 15hb September 2019 untuk 100,000 unit matawang asing (FCU). Pembayaran telah diterima bertarikh 15hb October 2019. Benkut kadar matawang ditetapkan] Table 1. Exchange Rates [Jadual I: Kadar Tukaran] Date September 15, 2019 September 30, 2019 October 15, 2019 US Dollar per FCU $0.40 $0.42 $0.37 SULIT SULIT (BFT 201) Required (Dikehendaki ] Determine all journal enmes for Kota Global Corporation in connection with this sale on 30 September for preparanon of their interim financial statement (Tentukan semua penrekodan jurnal bagi Syarikat Global Corporation berhubung dengan ancak pada 3016 September 20,9 bagi pendlaan penyata kewangan diterinarikat in (14 Mark: Varran)