Oscar, Ltd. is a British subsidiary of a U.S. company. Oscar's functional currency is the pound sterling (). The following exchange rates were in effect during 2021: Jan. 1 June 30 Dec. 31 1 = $1.58 1 $1.63 1 $1.60 Weighted average rate for the year 1 $1.56 On December 31, 2021, Oscar had accounts receivable of 300,000. What amount (rounded) would have been included for this subsidiary in calculating consolidated accounts receivable? Multiple Choice $187,500. $192,308. $474,000. $468,000. $480,000.