Nyt Marked out of 20 question On December 1, 2021, Mary Company, a U.S. company, entered into a three-month forward contract to purchase 50,000 pesos on March 1, 2022, as a fair value hedge of a foreign currency denominated account payable. The following U.S. dollar per peso exchange rates apply: Date Spot Rate Forward Rate to 3/1/2022 December 1, 2021 $ 0.092 $ 0.105 December 31, 2021 0.090 0.095 March 1, 2022 0.089 N/A Mary's incremental borrowing rate is 12 percent. The present value factor for two months at an annual interest rate of 12 percent is 0.9803. Which of the following is included in Mary's December 31, 2021 balance sheet for the forward contract? o e Search the web and Windows @ DEL Nyt Marked out of 20 question On December 1, 2021, Mary Company, a U.S. company, entered into a three-month forward contract to purchase 50,000 pesos on March 1, 2022, as a fair value hedge of a foreign currency denominated account payable. The following U.S. dollar per peso exchange rates apply: Date Spot Rate Forward Rate to 3/1/2022 December 1, 2021 $ 0.092 $ 0.105 December 31, 2021 0.090 0.095 March 1, 2022 0.089 N/A Mary's incremental borrowing rate is 12 percent. The present value factor for two months at an annual interest rate of 12 percent is 0.9803. Which of the following is included in Mary's December 31, 2021 balance sheet for the forward contract? o e Search the web and Windows @ DEL