On Norember 1, 2017, Bnited Stales Company sold inventory to a foreign customer. The account will be setlied on March 1 with the receipt of 200,000 foneigr currency inits (FCU) United States Company atso entered into a forward contact to hedge the exposed asset. The forward rate is 50 go per unit of foreign curency. United States Compory has a Dece end Spot rades on relevarit dates were What wil be the adfusted balance in the Accounts Receivable account on December 31 , and how much gain or loss was recorded as a resuil af the adfustment? a. Roceivable Balance, 5164,000 Gainitess Reconded, \$2,000 loss b. Recelvable Balance, \$162.n00. Gahloss Recorded, \$1,000 loss c. Receivable Balance, 5170,000 , Gaint oss Recorded, 54,000 gah c. Recetrable Balance, 5168,000 , Gaintess Recorded, 52.000 gain