P$11-24$ Understanding Foreign Currency Transactions

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Dexter Inc. had the following items in its unadjusted and adjusted trial balances at December $31,20$X$5$:

$\backslash$table$[[,$Trial Balances$],[,$Unadjusted,Adjusted$],[$Accounts Receivable $($denominated in Australian dollars$),$$$42,000,$$$41,700$