Jesse Inc. is a U$.$S$.$ incorporated company. Due to change in exchange rate, it receives $$175,000$ as payment against a sale of $$165,000.$ Under the two$-$transaction perspective:

a$.$ Accounts Receivable will be debited for $$10,000$ on the date of payment.

b$.$ foreign exchange loss will be recorded for $$10,000.$

c$.$ Accounts Receivable will be debited for $$150,000$ on the date of sale.

d$.$ the sale will be recorded at $$165,000$ on the date of sale.