On August 25, 2020, Beta Inc. entered into a forward contract to buy 25,000 Krubles (KRB) for $ 3,800 Canadian (CAD) on September 5, 2020. On August 31, 2020, 25,000 KRB can be purchased for $ 3,500 CAD. On September 5, Beta settles the contract but does NOT take delivery of the KRB. The entry to record the change in value of the contract on August 31, 2020 is

a)DerivativesFinancial Assets/Liabilities..........300

Gain or Loss on Derivatives.....................................................300

b)Other Comprehensive Loss.............................300

DerivativesFinancial Assets/Liabilities.....300

c)Gain or Loss on Derivatives..........................................300

DerivativesFinancial Assets/Liabilities.....300

d)no entry.