On March 1, 20X8, Wilson Corporation sold goods for a U.S. dollar equivalent of $31,000 to a Thai company. The transaction is denominated in Thai bahts. The payment is received on May 10. The exchange rates were: March 1: 1 baht = $0.31 May 10: 1 baht = $0.34 What entry is required to revalue foreign currency payable to U.S. dollar equivalent value on May 10? (Points : 1) Debit: Sales 93; Credit Foreign currency transaction gain 93 Debit: Accounts receivable 3,000; Credit Foreign currency transaction gain 3,000 Debit: Foreign currency transaction loss 3,000; Credit Accounts receivable 3,000 Debit: Accounts receivable 93; Credit Foreign currency transaction gain 93