Question 9 On November 2, 20X8, Roger Corporation purchases goods for a U.S. dollar equivalent of $17,000 from a Swiss company. The transaction is denominated in Swiss francs (SFr). The payment is made on December 17. The exchange rates were: 11/2/X8 1 Swiss franc $ 12/17/X8 1 Swiss franc $ 0.85 0.90 4.4 pts What entry is required to revalue foreign currency payable to U.S. dollar equivalent value on December 17? DR Accounts Payable (SFr) $1,000, CR Foreign Currency Gain $1,000 DR Foreign Currency Loss $1,000, CR Accounts Payable (SFr) $1,000 DR Accounts Payable (SFr) $850, CR Foreign Currency Gain $850 DR Foreign Currency Loss $850, CR Accounts Payable (SFr) $850