Wiarns, Inc. a US company has a Japanese yen account receivable resulting from an export sale on March 1 to a customer in lapan. The exportersipeda forward contract on March 1 to sell yer and designated it as a cash flow hedge of a recognized receivable. The spot rate was $0.0094, and the forward rate was $0.0095 Which of the following would the US exporter allocate over the life of the forward contract? Multiple Choice Duscount as an increase in net come Discount as a decrease income Premium as an increment income Premium as a decrease in medico Both discount and premiure as incesto