of On April 15, 2020, Samy Inc. negotiated a large sale of their premium maple syrup to Dany Co. for US$3,000,000. The contract required payment in three years from the date of delivery of the goods. Samy delivered the goods on July 15, 2020. The company has a Dcember 31 year-end. The exchange rates at various dates are given below April 15, 2020 July 15, 2020 December 31, 2020 Spot rates US$1 = CDN$1.28 US$1 = CDN$1.30 US$1 = CDN$1.44 O a. $3,660,000 O b. $4,260,000 O c. $3,600,000 O d. $4,320,000 Forward rates US$1 = CDN$1.22 US$1 = CDN$1.20 US$1 = CDN$1.25 Assuming the transaction is hedged with a forward contract on April 15, 2020, and hedge accounting is not applied, which of the following amounts will be used to report the receivable on Samy's December 31, 2020, balance sheet