On October 15, 2021. ABC Company sold inventory to a foreign customer. The account will be sorted on February 1 win the recept of $450,000 foreign currency units. On October 15, ABC entered into a forward contract to hedge the exposed asset. The forward rate is 30.70 per unit of foreign currency, ABC has a December 31 tiscal year-end. Spot rates on relevant dates were Date Per Unit of Foreign Currency October 15 $0.73 December 31 9076 February $0.74 What will be the adjusted balance in the Accounts Receivable account on December 31, and how much pain or loss was recorded as a result of the adjustment respectively A Receivable Balance 5337,500 and Gain of $9,000 Do Receivable Balce $319,500 and Loss of $9.000 Ochecovable Balance 5333,000 and Gain of $4,500 Ob Recevabin Balance $333,000 and Guin of $18.000