Samco Corp. purchased inventory on July 1, 2020, from its main U.S. supplier, XYZ INC. at a cost of US$15,000. Samco's year end is on July 31. Payment of US$15,000 for the inventory is due on August 31, 2020. Some important dates regarding this transaction, as well as the exchange rates in effect at each of these dates are shown below. Transaction date: July 1, 2020: Year end: July 31, 2020: Settlement date: August 31, 2020: 1 U.S. Dollar CDN$1.370 1 U.S. Dollar CDN$1.345 1 U.S. Dollar CDN$1.325 At what amount would Samco record its inventory purchase from XYX on July 1, 2020? a. CDN$20,550 b. CDN$16,140 ac. US$12,000 d. CDN$16,440