Assume that a U.S. company decides to purchase goods on a future date from a foreign company. The U.S. company enters into a forward exchange contract to reduce the risk of change in the exchange rates. On the balance sheet date, which of the following statement is true about the revaluation of accounts to their fair value? O The dollars payable is revalued at the spot rate. O The inventory is revalued at the spot rate. The accounts payable is revalued at the forward rate. O The foreign currency receivable is revalued at the forward rate