Clark Co., a U.S. corporation, sold inventory on December 1, 2021, with payment of 12,000 British pounds to be received in sixty days. The pertinent exchange rates were as follows: Dec. 1 Dec. 31 Jan. 30 Spot rate: $ 1.831 Spot rate: $ 1.976 Spot rate: $ 1.768 What amount of foreign exchange gain or loss should be recorded on December 31? Multiple Choice $756 gain. O $1,740 loss. $0. O O 8756 loss. $756 loss. O O $1,740 gain