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El 1 de noviembre de 2017, Teal Mountain, Inc. acept un documento por cobrar de $252,000 de un cliente. Teal Mountain eligi usar la opcin

El 1 de noviembre de 2017, Teal Mountain, Inc. acept un documento por cobrar de $252,000 de un cliente. Teal Mountain eligi usar la opcin de valor razonable para este activo financiero. Al 31 de diciembre de 2017, el valor razonable del documento por cobrar es de $230,000. Prepare el asiento de diario del 31 de diciembre de 2017 para la opcin del valor razonable.

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