You have turned on Multicurrency with USD as the home currency, and you have created an invoice for $1,000. The exchange rate for an invoice on the date of the transaction is 1.16849. It is the end of the year and you want to revalue the euro currency to the current exchange rate of 1.163061 for the outstanding invoice. What is the effect on the realized exchange gain/loss account? $5.43 loss $5.43 gain 65.43 loss 65.43 gain There is no effect