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a US firm sold something to a foreign firm for 50,000 FC. When purchased 1 FC=$0.80 US & when delivered 1 FC=$0.76 US. What do

a US firm sold something to a foreign firm for 50,000 FC. When purchased 1 FC=$0.80 US & when delivered 1 FC=$0.76 US. What do I record the purchase at? For purchase or delivered?

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