If a USCompany Purchases Inventory on Account for $32,000 Euros from a from a British

If a U.S.Company purchases inventory on account for $32,000 euros from a British Company when the exchange rate is $1 to $1.28 euros, how would the British Company recognize the sales revenue and the accounts receivable?

A) ​sales revenue of $32,000 and accounts receivable of $32,000
B) ​sales revenue of $25,000 and accounts receivable of $25,000
C) ​sales revenue of $32,000 and accounts receivable of $25,000 with a $7,000 foreign currency translation loss
D) ​sales revenue of $25,000 and accounts receivable of $32,000 with a $7,000 foreign currency translation gain