Hels Save Ryon Company borrow $45,000 US when the exchange rate for US $1.00 is Can. 51.46. When the debt was repeld the exchange rate changes to US $1.00 = Can. 51,38 Ryan Company records the amount on the date of exchange as: Multiple Choice A foreign exchange gain of 562100 A foreign exchange tons of $3,600 A foreign exchange gain of $3.600 A foreign exchange loss of $6) 100