Syrup inc, (Syrup) sells maple syrup to many clients around the world. On December 1, 2022, the compary shipped maple syrup to a client in the U.S. The selling price was established at US 180,000 with payment to be received on March 1, 2023. On December 3,2022 the company entered into a hedge with a Canadian bank at the 90-day forward rate of u5S1 = CDNS1238. The forward contract was designated as a cash flow hedge of the amount due from the American customer. Syrup uses the net method to record the forward contract. Syrup received the payment from its American client on March 1, 2023. The compary's yeaf-end is on December 31, The two-month foward rate for us dollars was CDNS1. 255 on that date. Selected soot rates were as follows: Prepare a partial balance sheet for Syrup on December 31,2022 showing the account receivable from the American cient as weil as the accounts associated with the hedge. ( 6 marks)