Pikachu Company enters into a forward contract with the Spandex Company at a 2-month forwardrate of FC1=C$1.25. One month later, the rate for a 1-month forward contract is FC1= C\$1.27. Which of the following would result in a credit to other comprehensive income for the first month of the forward contract? a) The forward contract is designated as a fair value hedge of an anticipated accounts receivable. b) The forward contract is designated as a fair value hedge of an anticipated accounts payable. c) The forward contract is designated as a cash flow hedge of an anticipated accounts receivable. d) The forward contract is designated as a cash flow hedge of an anticipated accounts payable