Goodyear Corporation sold product to a customer in Germany on October 1, 2015 for 500,000 euros with payment required on April 1, 2016. Relevant exchange rates are: Spot Rate October 1, 2015 $ 1.37 December 31, 2015 $ 1.35 April, 1, 2016 $ 1.40 On Dec. 31, 2015, Goodyear should record a

a.Foreign exchange loss of $15,000

b.Foreign exchange gain of $15,000

c.Foreign exchange loss of $10,000

d.Foreign exchange gain of $10,000