Company ABC, a domestic entity, sold goods to a British company on 5/10 with the transaction denominated in Pounds. The sales price of the goods was 200,000, and the cost of the goods was $80,000. The receivable is payable in full on 6/10, and Company D prepares their financials monthly. Relevant exchanges rates are 5/10 1 $1.30, 5/31 1 $1.28, and 6/10 1 $1.35. Based on this information, how much would accounts receivable need to be revalued by on 5/31 on ABC's books? A) $4,000 increase B) $4,000 decrease C) $10,000 increasoe D) $10,000 decrease