On August 25, 2014, Beta Inc. entered into a forward contract to buy 50,000 Krubles (KRB) for $8,300 Canadian (CAD) on September 5, 2014. On August 31, 2014, 50,000 KRB can be purchased for $8,000 CAD. On September 5, Beta settles the contract but does NOT take delivery of the KRB. 22. The entry to record the change in value of the contract on August 31, 2014 is a. no entry. b. Other Comprehensive Loss .................................................... 300 DerivativesFinancial Assets! Liabilities .......................... 300 c. DerivativesFinancial Assetleiabilities ................................. 300 Gain ................................................................................. 300 d. Loss ........................................................................................ 300 DerivativesFinancial Assets! Liabilities .......................... 300