To Convert a Foreign Currency into a Functional Currency

To convert a foreign currency into a functional currency:

A) The functional currency amount is multiplied by the exchange rate between the foreign currency and the functional currency as of the last day of the fiscal year.
B) The exchange rate between the functional and foreign currencies as of the date of the cash flow is multiplied with the foreign currency amount.
C) The foreign currency amount is multiplied by the exchange rate between the functional and foreign currencies at the date of sale.
D) The foreign currency cash flow is multiplied by the exchange rate between the foreign and functional currencies at fiscal year-end.
E) None of the above.