Brody Company purchased interior decoration material from Jessica Company for 450,000 on December 1, 2019, with payment due on February 28, 2020. Additionally, on December 1, Brody entered a 90-day forward contract to purchase 450,000. The forward contract was acquired to manage the exposed net liability position in Euro, but it was not designated as a hedge. The relevant direct exchange rates were: SPOT FORWARD 12/1/2019 $ 1.10 $ 1.17 (90 days) 1.13 (60 days) 12/31/2019 $ 1.15 $ 2/28/2020 $ 1.11 The journal entry on 12/31/19 to record the revaluation of the FC Receivable from FX Broker would include: A DEBIT TO FOREIGN CURRENCY TRANSACTION LOSS IN THE AMOUNT OF: The 12/31/19 Balance Sheet would include: A LIABILITY FOR FX CONTRACT (NET) IN THE AMOUNT OF: The 12/31/19 Balance Sheet would include: A LIABILITY FOR FC PAYABLE TO VENDOR () IN THE AMOUNT OF: