On I5 April 2024, Origins Ltd, an Australian company, sells some inventory on credit to Monic Enterprises, a company based in united States for US$100,000. Monic Enterprises will pay for the purchase in United States dollars. At this date, the exchange rate is A$1.00US$0.7561. The journal entry to record the sale in the books of Origins Ltd is (to the nearest Australian dollar): a. DR cash $75,610; CRSales $75,610 b. DR Accounts receivable $132,258; CR Sales $132,258 c. DR Accounts receivable $100,000; CR Sales $100,000 DR Accounts receivable $75,610; CR Sales $75,610