Which 2 statements are true about currency revaluations?

Currency revaluations always affect accounts receivable as an unrealized gain

Currency revaluations affect bank accounts as a realized gain or loss

Currency revaluations appear as expenses or deposits and certain lines can appear as $0.00

Currency revaluations always affect accounts receivable as an unrealized gain

Amounts for Accounts Payable and Receivable lines in currency revaluations appear as $0.00