Which of the following items is reported in accumulated other comprehensive income? Cumulative foreign exchange translation loss Unrealized foreign exchange transaction gains Foreign exchange remeasurement gains and losses Unrealized losses on trading securities of foreign-based companies On October 13, Year 2, Gallant Enterprises purchased goods on credit for 10,000 Swiss francs when the spot rate was $0.18 per franc. On January 13, Year 3, Gallant paid the account off in full, when the spot rate was $0.22 per franc. At December 31, Year 2, the spot rate was $0.23 per franc. Which of the below entries would be found in the books of Gallant Enterprises as a result of this entry? Debit (Dr) Credit (Cr) $ 2,200 Purchases Accounts payable $ 2,200 Debit (Dr) Credit (Cr) Purchases $ 1.800 Accounts payable $ 1,800 Debit (Dr) Credit (Cr) $ 500 Accounts payable Foreign exchange gain $ 500 Debit (Dr) Credit (CT) $ 500 Accounts payable Foreign exchange loss $ 500