[The Following Information Applies to the Questions Displayed Below

[The following information applies to the questions displayed below.]
In a recent financial journal,the exchange rate between the dollar and the Japanese yen (¥) was quoted two ways:

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

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