Barter corporation sold American telecommunications equipment to a British company for 660,000 pounds. on the sale date, the exchange rate was $1.65 per British pound, but when barter received payment from its customer, the exchange rate was $1.60 per pound. When the foreign receivable was collected, Barter Enterprises:

Credited Sales for $33,000

Debited Cash for $33,000

Credited Gain on Fluctuation of Foreign Currency for $33,000

Debited Loss on Fluctuation of Foreign Currency for $33,000