holden co., a domestic entity, sold goods to a british company on 2/15 with the transaction denominated in pounds. the sales price of the goods was 150,000, and the cost of the goods was $70,000. the receivable is payable in full on 3/31, and holden co. prepares their financials monthly. relevant exchanges rates are 2/15 1 = $1.25, 2/28 1 = $1.30, and 3/31 1 = $1.35. based on this information, what was the amount booked to cost of goods sold by holden co. on 2/15?