The Number of Japanese Yen Equivalent to $40,000 on This $\times$

The number of Japanese yen equivalent to $40,000 on this date is: (rounded to whole $\times$ )

A) $\times$ 3,056,000.
B) $\times$ 5,235,602.
C) $\times$ 5,245,745.
D) Depends upon whether the item is a receivable or a payable.