On September 3, 2020, Silverstone Co. purchases goods for a dollar equivalent of $ 17,000 from a Swiss company . The transaction is denominated in Swiss francs (SFr) . The payment is made on February 4, 2021. The exchange rates were: Date Exchange Rate September 3, 2020 Swiss franc- $ 0.85 December 31, 2020 Swiss franc- $0.92 February 4, 2021 1 Swiss franc- $0.90 The settlement entry needed on February 4, 2021 & the net effect amount of this transaction includes :