When a balance sheet date falls between the date of a foreign currency denominated export sale and the date cash is collected on the foreign currency account receivable, the foreign currency account receivable is reported on the U.S. exporter's balance sheet Multiple choice question. at a U.S. dollar amount to reflect the exchange rate expected to exist on the date cash is collected. at the same U.S. dollar amount as it was reported at the date of sale. at a U.S. dollar amount to reflect the change in exchange rate since the date of sale.