On its December 31 balance sheet, an entity has a receivable that is denominated in a foreign currency that is expected to be settled on March 15. The entity is uncertain as to whether to adjust the receivable based on changes in the exchange rate and whether to use the spot rate at December 31 or the forward rate for March 15. Identify the location in professional standards that indicates whether or not the receivable should be adjusted and the rate to use if it should. Using the table below, enter the exact section and paragraph with helpful information for this scenario. (Correctly formatted FASB ASC paragraphs are 1, 2, or 3 digits followed in some cases by 1 or 2 upper case letters. An example of a correctly formatted FASB ASC response is 205-10-25-2.)