Candy Co., a U.S. company, imported goods for 790,000 yen on November 15, Year 1. Candy Co. paid for the goods on December 15 of the same year. The following exchange rates were applicable: Date Exchange Rate Nov. 15, Yr. 1 $0.013 Dec. 15, Yr. 1 $0.020 On November 15, Year 1, Candy Co. will book a: A. Debit to purchases of $10,270. O B. Credit to foreign exchange transaction loss of $5,530. O C. Credit to foreign exchange transaction gain of $5,530. O D. Debit to accounts payable of $10,270