On June 15, Central Computers, Inc. sold twenty-five computers, on account, to a company located in Argentina for 3,000,000 pesos. On that date the peso is worth $0.079. On July 15, when the peso was worth $0.070, payment was received. The journal entry to record the July 15 collection on account would include a:

credit to Cash $237,000

credit to Accounts Receivable $210,000.

debit to Foreign-Currency Transaction Loss $27,000.

credit to Sales $210,000.