Agentel Corporation is a U.S.-based Importing-exporting company. The company entered into the following transactions during the month of November. Nov. 6 Purchased merchandise from AGT, a Swiss Arm, for 600,000 francs. 5 Sold merchandise to SLS, Inc., a firm located in Rio De Janeiro, for $200,000. 18 Sold merchandise to TNT, Ltd., a British firm, for 100,000 pounds. 20 Purchased merchandise from SDS, Ltd., a British firm, for $165,000. All the transactions were unsettled at December 31, Agentel's fiscal year-end. Spot rates are as follows: @ Date November 6 November 15 November 18 November 20 December 31 Currency Franc Real Pound $0.490 $0.412 $1.520 0.487 0.409 1.509 0.476 0.414 1.506 0.468 0.405 1.498 0.460 0.398 1.482 CI Compute the amount that Agentel would report for each unsettled receivable and payable in its balance sheet prepared at December 31. Amount Accounts Receivable SLS, Inc. (denominated in $) 313600 X TNT, Ltd. 73620 Accounts Payable AGT 195780 SDS, Ltd. (denominated in $) 239680