On April 1, 20X9, Penn sоld gооds for а U.S. dollаr equivаlent of $30,000 to a Thai company. The transaction is denominated in Thai baht. The payment is received on June 10. The exchange rates were as follows. Exchange Rates Date Currency Exchange rate April 1 1 baht = $ 0.030 June 10 1 baht = $ 0.032 What entry is required to re-value foreign currency receivable to U.S.-dollar-equivalent value on June 10? (Hint: Translate accounts receivable into baht first.) Options for Entry Required to Re-value Foreign Currency Option Accounts and explanation Debit Credit A Accounts receivable (baht) 60 Foreign currency transaction gain 60 B Accounts receivable (baht) 2,000 Foreign currency transaction gain 2,000 C Foreign currency transaction loss 2,000 Accounts receivable (baht) 2,000 D Sales 60 Foreign currency transaction gain 60