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Taste Bits Inc

Question 32

Multiple Choice

Taste Bits Inc.purchased chocolates from Switzerland for 200,000 Swiss francs (SFr) on December 1,2008.Payment is due on January 30,2009.On December 1,2008,the company also entered into a 60-day forward contract to purchase 100,000 Swiss francs.The forward contract is not designated as a hedge.The rates were as follows:
Taste Bits Inc.purchased chocolates from Switzerland for 200,000 Swiss francs (SFr) on December 1,2008.Payment is due on January 30,2009.On December 1,2008,the company also entered into a 60-day forward contract to purchase 100,000 Swiss francs.The forward contract is not designated as a hedge.The rates were as follows:    -Based on the preceding information,the entries on December 31,2008,include a: A) Credit to Foreign Currency Payable to Exchange Broker,$4,000. B) Debit to Foreign Currency Receivable from Exchange Broker,$6,000. C) Debit to Foreign Currency Receivable from Exchange Broker,$186,000. D) Debit to Foreign Currency Transaction Gain,$4,000.
-Based on the preceding information,the entries on December 31,2008,include a:


A) Credit to Foreign Currency Payable to Exchange Broker,$4,000.
B) Debit to Foreign Currency Receivable from Exchange Broker,$6,000.
C) Debit to Foreign Currency Receivable from Exchange Broker,$186,000.
D) Debit to Foreign Currency Transaction Gain,$4,000.

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