On September 3, 2020, Silverstone Co. purchases goods for a U.S. 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 1 Swiss franc- $0.92 February 4, 2021 Swiss franc- $0.90 The settlement entry needed on February 4, 2021 & the net effect amount of this transaction includes: Select one: O a. Debit Accounts Payable (SFrfor $18,000: Foreign Currency Transaction loss for $400. and credit FCUS ISFr) for $18.400. The net effect is net gain in the amount of $1.000. o b. Debit Accounts Payable SFr) for $18.000: Foreign Currency Transaction toss for $400, ond credit: RCUS Sed for $18.400. The net effect is net loss in the amount c. Debit Accounts Rovabila seor $18.400 ondored