In December, 20X8, a US company sold merchandise to an Israeli firm for 300,000 shekels. The exchange rates for the shekel were $.30 when the sale was made, $.286 at year-end, and $.27 when the shekels were received in 20X9. What are the US gains/losses in 20X8 and 20X9, respectively? A. B. C. D. E. $0, $9,000 gain $4,200 gain, $4,800 loss $4,200 loss, $4,800 gain $4,200 gain, $4,800 gain $4,200 loss, $4,800 loss