Please explain it

The following information refers to questions 17 and 18 inclusively. On July 1, 2009 Canuck Ltd. sold inventory to its main foreign customer Euro Ltd., at a price of 10,000 Euros. Canuck Ltd.'s year end is on July 31 . The exchange rates in effect at each of these dates are: 17. What would be the amount of the foreign exchange gain or loss adjustment recorded at the Balance Sheet date? a. A $150 Exchange Gain. b. A $150 Exchange Loss. c. A $100 Exchange Gain. d. A $100 Exchange Loss. 18. What is the amount received from Euro Ltd. by Canuck Inc. at settlement? a. $10,000CDN. b. $9,100CDN. c. 59,060CDN. d. $9,200CDN