A sale of goods was denominated in a currency other than the entity's functional currency. The sale resulted in a receivable that was fixed in terms of the amount of foreign currency that would be received. The exchange rate between the functional currency and the currency in which the transaction was denominated changed. The effect of the change should be included as a(n) O Component of income whether the change results in a gain or a loss. O item of other comprehensive income, if the change results in a gain, and as a component of income, if the change results in a loss. O tem of other comprehensive income whether the change results in a gain or a loss. O Component of income, if the change results in a gain, and as an item of other comprehensive income, if the change results in a loss