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 1 Swiss franc- $0.85 September 3, 2020 1 Swiss franc- $0.92 December 31, 2020 1 Swiss franc- $0.90 February 4, 2021 The settlement entry needed on February 4, 2021 & the net effect amount of this transaction includes: Select one: O a. Debit Accounts Payable (SFr) for $18,400 and credit Foreign Currency Transaction gain for $400; FCUS (SFr) for $18,000. The net effect is net gain in the amount of $1.000. O b. Debit Accounts Payable (SFr) for $18,000; Foreign Currency Transaction loss for $400, and credit: FCUS (SFr) for $18,400. The net effect is net loss in the amount of $1,000. c. Debit Accounts Payable (SFr) for $18.400 and credit Foreign Currency Transaction gain for $400: FCUs (SFr) for $18,000. The net effect is net loss in the amount of $1.000. O d. Debit Accounts Payable (SFr) for $18.000; Foreign Currency Transaction loss for $400. and credit: FCUS (SFr) for $18.400. The net effect is net gain in the amount of $1,000 Clear my choice