Which combination of accounts and exchange rates is correct for the translation of a foreign entity's financial statements from the functional currency to U.S. dollars Select one: O a. Use the Current exchange rate for: Salary expense, Sales, Depreciation expense. O b. Use the Historical exchange rate for: Common Stock, Dividends Payable, Retained Earnings. oc. Use the Current exchange rate for: Unearned Revenue, Inventories, Investments, O d. Use the Average exchange rate for: Retained Earnings. Land Inventories