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at december 31 2006 cano rsquo s year end the spot rate was 19 but the rate increase 606358

On September 1, 2006, Cano & Co., a US corporation, sold merchandise to a foreign firm for 250,000 Botswana pula. Terms of the sale require payment in pula on February 1, 2007. On September 1, 2006, the spot exchange rate was $.20 per pula. At December 31, 2006, Cano’s year-end, the spot rate was $.19, but the rate increased to $.22 by February 1, 2007, when payment was received. How much should Cano report as foreign exchange transaction gain or loss as part of 2007 income?

  1. $0.
  2. $2,500 loss.
  3. $5,000 gain.
  4. $7,500 gain.

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