C- A review of Sara Company, a U.S. corporation, shows the following balances in accounts receivable detail at December 31, 2019, their fiscal year end. Receivables denominated in U.S. dollar $852,000. Receivable denominated in 80,000 Australian dollar $86,000, and Receivable denominated in 140,000 Canadian dollar $ 143,500 As Sara prepared to close their books, they noted that the December 31 exchange rates for the Australian dollar, Canadian dollar and Hong Kong dollar were $1.0366, $1.0391 and $0.1284, respectively. Required: 1- Determine the exchange gain or loss to be included in the 2019 financial statements 2- Determine the amount of Accounts Receivable that will be included on the December 31, 2019 balance sheet. (4 Marks)