Augustine Imports Imported Crystal from England at a Total Invoice

Augustine Imports imported crystal from England at a total invoice price of 84,000 pounds.On August 1,the date of purchase,the exchange rate was $2 = 1 pound.On September 10,the invoice was paid when the exchange rate was $1.75 = 1 pound.What is the entry for payment of the invoice?

A) $$\begin{array} { | c | r | r | } \hline \text { Accounts Payable } & 147,000 & \\\hline \text { Foreign-Currency Transaction Loss } & 21,000 & \\\hline \text { Cash } & & 168,000 \\\hline\end{array}$$
B) $$\begin{array} { | c | r | r | } \hline \text { Accounts Payable } & 168,000 & \\\hline \text { Cash } & & 147,000 \\\hline \text { Foreign-Currency Trans. Gain } & & 21,000 \\\hline\end{array}$$
C) $$\begin{array} { | c | r | r | } \hline \text { Accounts Payable } & 168,000 & \\\hline \text { Cash } & & 168,000 \\\hline\end{array}$$
D) $$\begin{array} { | c | r | r | } \hline \text { Accounts Payable } & 84,000 & \\\hline \text { Cash } & & 84,000 \\\hline\end{array}$$