An Australian Company Sells Goods Worth $AU 2000 to a UK

An Australian company sells goods worth $AU 2000 to a UK company and the goods are invoiced and accepted in Australian dollars.At the date of sale,the exchange rate is $AU 1.00 = £ STG 0.40.At the date the goods are paid for,the exchange rate is $AU 1.00 = £ STG 0.39.The Australian company should make the following entry to record the payment received:

A) Dr Cash at Bank $\quad \$ 2020$
Cr Exchange Gain $\quad \$ 20$
Cr Accounts Receivable $\quad \$ 2000$
B) $\begin{array} { l l l } \text { Dr Cash at Bank } & \$ 2000 \\\text { Cr Accounts Receivable }& \$ 2000\\\end{array}$
C) $\begin{array} { l r } \text { C) Dr Cash at Bank } & \$ 1980 \\ \text { Dr Exchange Loss } & \$ 20\\\text {Cr Accounts Receivable}&\$2000 \end{array}$
D) None of the above