Corporation F, which is in the USA, sold merchandise to Bulgaria on credit in a transaction that was settled in Bulgarian Lev and will be paid early next year. And you are preparing your financial statements for the current year and the staff in the accounting department is unclear on which method to use to present the balances in dollars. What procedure must be followed to determine the amount to be reported in the financial statement?

A) Remeasurement

B) Currency transfer

C) Conversion

D)Translation