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| A sale of goods, denominated in a currency other than the entity’s functional currency, resulted in a receivable that was fixed in terms of the amount of foreign currency that would be received. Exchange rates between the functional currency and the currency in which the transaction was denominated changed. The resulting gain should be included as a A. Translation gain reported as a component of income from continuing operations. B. Transaction gain reported as a component of income from continuing operations. C. Transaction gain reported as "other comprehensive income" and a separate component of stockholders’ equity. D. Translation gain reported as "other comprehensive income" and a separate component of stockholders’ equity. |