On December 1, 2021 Joseph Campeny a US company entered into a three-month forward contract to purchase 50,000 pesos on March 1, 2022 byss The following US dollar per peso exchange rates apply Forward Rate (Mar. 1, Date Spot Rate 20221 December 1, 2021 18.092 0.105 December 31, 2021 8.095 March 1, 2022 0.009 N/A Which of the following is included in Joseph's December 31, 2021 balice sheet for the forward contract