po On October 15, 2001, ABC Company sold inventory to a foreign customer. The account will be tied on February 1 win the receipt of $450,000 foreign currency units on Otober 15. ABC entered into a forward contract to hedge the exposed astet. The forward rate is $0.70 per unit of foreign currency ABC has a December fecal year-end. Spot rates on releval dates were Date Per Unit of Foreign Currency October 15 30 December 31 $075 February $0.74 What will be the bed batance in the Accounts Receivable account on December 1, and how much gan or was recorded as a result of the actinent, respective CA Receivable Balance 37.500 and Gain 50,000 Os Receivable Balance $310.500 and Loss of 50,000 Oc Receivable Balance $333,000 and Gain of $4,500 On Receivable Balance $313.000 and Gain of $18,000